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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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)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 X EXEMPTIONSF1

United Kingdom

Original text. Later amendments are not shown.

13Exemptions within the territory of the country
14Exemptions on importation
15Exemption of exports from the Community and like transactions and international transport
16Special exemptions linked to international goods traffic

Annotations

Textual amendments

F1: Repealed by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

Title X

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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)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