{
  "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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)",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/2004/7",
  "count": 6,
  "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. 27(3)",
        "url": "https://openlegislation.uk/eu-directive-1977-388"
      },
      "affecting": {
        "id": "eudr/2004/7",
        "title": "Council Directive 2004/7/EC of 20 January 2004 amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2004-7"
      },
      "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. 27(2)",
        "url": "https://openlegislation.uk/eu-directive-1977-388"
      },
      "affecting": {
        "id": "eudr/2004/7",
        "title": "Council Directive 2004/7/EC of 20 January 2004 amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2004-7"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "addition",
      "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. 29 BI",
        "url": "https://openlegislation.uk/eu-directive-1977-388"
      },
      "affecting": {
        "id": "eudr/2004/7",
        "title": "Council Directive 2004/7/EC of 20 January 2004 amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2004-7"
      },
      "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. 27(1)",
        "url": "https://openlegislation.uk/eu-directive-1977-388"
      },
      "affecting": {
        "id": "eudr/2004/7",
        "title": "Council Directive 2004/7/EC of 20 January 2004 amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2004-7"
      },
      "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. 27(4)",
        "url": "https://openlegislation.uk/eu-directive-1977-388"
      },
      "affecting": {
        "id": "eudr/2004/7",
        "title": "Council Directive 2004/7/EC of 20 January 2004 amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2004-7"
      },
      "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. 30",
        "url": "https://openlegislation.uk/eu-directive-1977-388"
      },
      "affecting": {
        "id": "eudr/2004/7",
        "title": "Council Directive 2004/7/EC of 20 January 2004 amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations",
        "provisions": "Directive",
        "url": "https://openlegislation.uk/eu-directive-2004-7"
      },
      "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."
}