{
  "legislation": {
    "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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)",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)",
    "citation": "EU Directive 1977/388",
    "type": "eudr",
    "date": "1977-05-17",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-directive-1977-388",
    "json_url": "https://openlegislation.uk/eu-directive-1977-388.json"
  },
  "direction": "made_to",
  "with": "eudr/2004/66",
  "count": 3,
  "effects": [
    {
      "type": "replacement",
      "affected": {
        "id": "eudr/1977/388",
        "title": "Sixth Council Directive 77/388/EEC 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",
        "provisions": "Art. 28 QD",
        "url": "https://openlegislation.uk/eu-directive-1977-388"
      },
      "affecting": {
        "id": "eudr/2004/66",
        "title": "Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2004-66"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "amendment",
      "affected": {
        "id": "eudr/1977/388",
        "title": "Sixth Council Directive 77/388/EEC 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",
        "provisions": "Art. 17(3)",
        "url": "https://openlegislation.uk/eu-directive-1977-388"
      },
      "affecting": {
        "id": "eudr/2004/66",
        "title": "Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2004-66"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "replacement",
      "affected": {
        "id": "eudr/1977/388",
        "title": "Sixth Council Directive 77/388/EEC 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",
        "provisions": "Art. 24 BI",
        "url": "https://openlegislation.uk/eu-directive-1977-388"
      },
      "affecting": {
        "id": "eudr/2004/66",
        "title": "Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2004-66"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}