{
  "url": "https://openlegislation.uk/eu-directive-1977-388",
  "json_url": "https://openlegislation.uk/eu-directive-1977-388.json",
  "id": "eudr/1977/388",
  "title": "Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)",
  "short_title": "Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC)",
  "long_title": "Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)",
  "citation": "EU Directive 1977/388",
  "type": "eudr",
  "year": "1977",
  "number": "388",
  "version": "current",
  "date": "1977-05-17",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-1977-388/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/I",
      "kind": "title",
      "number": "I",
      "heading": "INTRODUCTORY PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "title/II",
      "kind": "title",
      "number": "II",
      "heading": "SCOPE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/II"
    },
    {
      "path": "title/III",
      "kind": "title",
      "number": "III",
      "heading": "TERRITORIAL APPLICATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III"
    },
    {
      "path": "title/IV",
      "kind": "title",
      "number": "IV",
      "heading": "TAXABLE PERSONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV"
    },
    {
      "path": "title/V",
      "kind": "title",
      "number": "V",
      "heading": "TAXABLE TRANSACTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Supply of goods",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Supply of services",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Imports",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "title/VI",
      "kind": "title",
      "number": "VI",
      "heading": "PLACE OF TAXABLE TRANSACTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Supply of goods",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Supply of services",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI"
    },
    {
      "path": "title/VII",
      "kind": "title",
      "number": "VII",
      "heading": "CHARGEABLE EVENT AND CHARGEABILITY OF TAX",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII"
    },
    {
      "path": "title/VIII",
      "kind": "title",
      "number": "VIII",
      "heading": "TAXABLE AMOUNT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VIII"
    },
    {
      "path": "title/IX",
      "kind": "title",
      "number": "IX",
      "heading": "RATES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IX"
    },
    {
      "path": "title/X",
      "kind": "title",
      "number": "X",
      "heading": "EXEMPTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Exemptions within the territory of the country",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/X"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Exemptions on importation",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/X"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Exemption of exports from the Community and like transactions and international transport",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/X"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Special exemptions linked to international goods traffic",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/X"
    },
    {
      "path": "title/XI",
      "kind": "title",
      "number": "XI",
      "heading": "DEDUCTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Origin and scope of the right to deduct",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XI"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Rules governing the exercise of the right to deduct",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XI"
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Calculation of the deductible proportion",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XI"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Adjustments of deductions",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XI"
    },
    {
      "path": "title/XII",
      "kind": "title",
      "number": "XII",
      "heading": "PERSONS LIABLE FOR PAYMENT FOR TAX",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Persons liable to pay tax to the authorities",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XII"
    },
    {
      "path": "title/XIII",
      "kind": "title",
      "number": "XIII",
      "heading": "OBLIGATIONS OF PERSONS LIABLE FOR PAYMENT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Obligations under the internal system",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIII"
    },
    {
      "path": "article/22a",
      "kind": "article",
      "number": "22a",
      "heading": "Right of access to invoices stored by electronic means in another Member State",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-22a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIII"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Obligations in respect of imports",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIII"
    },
    {
      "path": "title/XIV",
      "kind": "title",
      "number": "XIV",
      "heading": "SPECIAL SCHEMES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Special scheme for small undertakings",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIV"
    },
    {
      "path": "article/24a",
      "kind": "article",
      "number": "24a",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-24a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIV"
    },
    {
      "path": "article/25",
      "kind": "article",
      "number": "25",
      "heading": "Common flat-rate scheme for farmers",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIV"
    },
    {
      "path": "article/26",
      "kind": "article",
      "number": "26",
      "heading": "Special scheme for travel agents",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIV"
    },
    {
      "path": "article/26a",
      "kind": "article",
      "number": "26a",
      "heading": "Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-26a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIV"
    },
    {
      "path": "article/26b",
      "kind": "article",
      "number": "26b",
      "heading": "Special scheme for investment gold",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-26b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIV"
    },
    {
      "path": "article/26c",
      "kind": "article",
      "number": "26c",
      "heading": "Special scheme for non-established taxable persons supplying electronic services to non-taxable persons",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-26c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIV"
    },
    {
      "path": "crossheading/tltle-xv",
      "kind": "crossheading",
      "number": null,
      "heading": "TlTLE XV",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/27",
      "kind": "article",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "crossheading/tltle-xv"
    },
    {
      "path": "title/XVI",
      "kind": "title",
      "number": "XVI",
      "heading": "TRANSITIONAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/28",
      "kind": "article",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVI"
    },
    {
      "path": "title/XVIa",
      "kind": "title",
      "number": "XVIa",
      "heading": "TRANSITIONAL ARRANGEMENTS FOR THE TAXATION OF TRADE BETWEEN MEMBER STATES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/28a",
      "kind": "article",
      "number": "28a",
      "heading": "Scope",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28b",
      "kind": "article",
      "number": "28b",
      "heading": "Place of transactions",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28c",
      "kind": "article",
      "number": "28c",
      "heading": "Exemptions",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28d",
      "kind": "article",
      "number": "28d",
      "heading": "Chargeable event and chargeability of tax",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28e",
      "kind": "article",
      "number": "28e",
      "heading": "Taxable amount and rate applicable",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28e",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28f",
      "kind": "article",
      "number": "28f",
      "heading": "Right of deduction",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28f",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28g",
      "kind": "article",
      "number": "28g",
      "heading": "Persons liable for payment of the tax",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28g",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28h",
      "kind": "article",
      "number": "28h",
      "heading": "Obligations of persons liable for payment",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28h",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28i",
      "kind": "article",
      "number": "28i",
      "heading": "Special scheme for small undertakings",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28i",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28j",
      "kind": "article",
      "number": "28j",
      "heading": "Common flat-rate scheme for farmers",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28j",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28k",
      "kind": "article",
      "number": "28k",
      "heading": "Miscellaneous provisions",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28k",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28l",
      "kind": "article",
      "number": "28l",
      "heading": "Period of application",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28l",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28m",
      "kind": "article",
      "number": "28m",
      "heading": "Rate of conversion",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28m",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "article/28n",
      "kind": "article",
      "number": "28n",
      "heading": "Transitional measures",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28n",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIa"
    },
    {
      "path": "title/XVIb",
      "kind": "title",
      "number": "XVIb",
      "heading": "TRANSITIONAL PROVISIONS APPLICABLE IN THE FIELD OF SECOND-HAND GOODS, WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/28o",
      "kind": "article",
      "number": "28o",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28o",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIb"
    },
    {
      "path": "title/XVIc",
      "kind": "title",
      "number": "XVIc",
      "heading": "Transitional measures applicable in the context of the accession to the European Union of Austria, Finland and Sweden on 1 January 1995 and of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia on 1 May 2004",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/28p",
      "kind": "article",
      "number": "28p",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-28p",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIc"
    },
    {
      "path": "title/XVII",
      "kind": "title",
      "number": "XVII",
      "heading": "VALUE ADDED TAX COMMITTEE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/29",
      "kind": "article",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVII"
    },
    {
      "path": "article/29a",
      "kind": "article",
      "number": "29a",
      "heading": "Implementing measures",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-29a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVII"
    },
    {
      "path": "title/XVIII",
      "kind": "title",
      "number": "XVIII",
      "heading": "MISCELLANEOUS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/30",
      "kind": "article",
      "number": "30",
      "heading": "International agreements",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIII"
    },
    {
      "path": "article/31",
      "kind": "article",
      "number": "31",
      "heading": "Unit of account",
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIII"
    },
    {
      "path": "article/32",
      "kind": "article",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIII"
    },
    {
      "path": "article/33",
      "kind": "article",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIII"
    },
    {
      "path": "article/33a",
      "kind": "article",
      "number": "33a",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-33a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XVIII"
    },
    {
      "path": "title/XIX",
      "kind": "title",
      "number": "XIX",
      "heading": "FINAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/34",
      "kind": "article",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIX"
    },
    {
      "path": "article/35",
      "kind": "article",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIX"
    },
    {
      "path": "article/36",
      "kind": "article",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIX"
    },
    {
      "path": "article/37",
      "kind": "article",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIX"
    },
    {
      "path": "article/38",
      "kind": "article",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/article-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/XIX"
    },
    {
      "path": "annex/A",
      "kind": "annex",
      "number": "A",
      "heading": "LIST OF AGRICULTURAL PRODUCTION ACTIVITIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/A/division/I",
      "kind": "division",
      "number": "I",
      "heading": "CROP PRODUCTION",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-A/division-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/A"
    },
    {
      "path": "annex/A/division/II",
      "kind": "division",
      "number": "II",
      "heading": "STOCK FARMING TOGETHER WITH CULTIVATION",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-A/division-II",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/A"
    },
    {
      "path": "annex/A/division/III",
      "kind": "division",
      "number": "III",
      "heading": "FORESTRY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/A"
    },
    {
      "path": "annex/A/division/IV",
      "kind": "division",
      "number": "IV",
      "heading": "FISHERIES",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-A/division-IV",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/A"
    },
    {
      "path": "annex/A/division/V",
      "kind": "division",
      "number": "V",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-A/division-V",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/A"
    },
    {
      "path": "annex/B",
      "kind": "annex",
      "number": "B",
      "heading": "LIST OF AGRICULTURAL SERVICES",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/C",
      "kind": "annex",
      "number": "C",
      "heading": "COMMON METHOD OF CALCULATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/C/division/I",
      "kind": "division",
      "number": "I",
      "heading": "For the purposes of calculating the value added for all agricultural, forestry and fisheries undertakings, the following shall be taken into account exclusive of value added tax:",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-C/division-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/C"
    },
    {
      "path": "annex/C/division/II",
      "kind": "division",
      "number": "II",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-C/division-II",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/C"
    },
    {
      "path": "annex/C/division/III",
      "kind": "division",
      "number": "III",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-C/division-III",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/C"
    },
    {
      "path": "annex/C/division/IV",
      "kind": "division",
      "number": "IV",
      "heading": "AGRICULTURAL PRODUCTS AND GAME",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-C/division-IV",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/C"
    },
    {
      "path": "annex/C/division/V",
      "kind": "division",
      "number": "V",
      "heading": "WOOD IN THE ROUGH",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-C/division-V",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/C"
    },
    {
      "path": "annex/D",
      "kind": "annex",
      "number": "D",
      "heading": "LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD PARAGRAPH OF ARTICLE 4 (5)",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/E",
      "kind": "annex",
      "number": "E",
      "heading": "TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (A)",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/F",
      "kind": "annex",
      "number": "F",
      "heading": "TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (B)",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/G",
      "kind": "annex",
      "number": "G",
      "heading": "RIGHT OF OPTION",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/H",
      "kind": "annex",
      "number": "H",
      "heading": "LIST OF SUPPLIES OF GOODS AND SERVICES WHICH MAY BE SUBJECT TO REDUCED RATES OF VAT",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/J",
      "kind": "annex",
      "number": "J",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/K",
      "kind": "annex",
      "number": "K",
      "heading": "List of supplies of services referred to in Article 28(6)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/K/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Small services of repairing:",
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-K/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/K"
    },
    {
      "path": "annex/K/division/2",
      "kind": "division",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-K/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/K"
    },
    {
      "path": "annex/K/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-K/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/K"
    },
    {
      "path": "annex/K/division/4",
      "kind": "division",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-K/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/K"
    },
    {
      "path": "annex/K/division/5",
      "kind": "division",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-directive-1977-388/annex-K/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/K"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/eu-directive-1977-388/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/eu-directive-1977-388/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-directive-1977-388/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1977/388",
    "retrieved_at": "2026-11-01T15:23:44.885063+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}