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Changes to 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)

EU Directive 1977/388

Made by Council Directive 2006/69/EC of 24 July 2006 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations

11 changes. All changes to 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)

Provision Change Made by In force
Art. 4(4) amendment Directive —
Art. 28OCTIES amendment Directive —
Art. 20(4) amendment Directive —
Art. 28SEPTIES(1) amendment Directive —
Art. 11(6) addition Directive —
Annex M addition Directive —
Art. 11(7) addition Directive —
Art. 5(8) amendment Directive —
Art. 11(1) amendment Directive —
Art. 28SEPTIES(2) amendment Directive —
Art. 11(5) addition Directive —

From legislation.gov.uk's record of changes, the official one: see it there.

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