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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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)

Title V TAXABLE TRANSACTIONSF1

United Kingdom

Original text. Later amendments are not shown.

5Supply of goods
6Supply of services
7Imports

Annotations

Textual amendments

F1: Repealed by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

Title V

Legislation: 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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)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, title v
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright