Chwilio Deddfwriaeth

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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)

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When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

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Mae hon yn eitem o ddeddfwriaeth sy’n deillio o’r UE

Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE. EUR-Lex Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex. The EU Exit Web Archive legislation_originated_from_EU_p3

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EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.

[F1Article 3 U.K.

(1) For the purposes of this Directive:

  • ‘ territory of a Member State ’ shall mean the territory of the country as defined in respect of each Member State in paragraphs 2 and 3,

  • ‘ Community ’ and ‘ territory of the Community ’ shall mean the territory of the Member States as defined in respect of each Member State in paragraphs 2 and 3,

  • ‘ third territory ’ and ‘ third country ’ shall mean any territory other than those defined in paragraphs 2 and 3 as the territory of a Member State.

(2) For the purposes of this Directive, the ‘ territory of the country ’ shall be the area of application of the Treaty establishing the European Economic Community as defined in respect of each Member State in Article 227.

(3) The following territories of individual Member States shall be excluded from the territory of the country:

  • Federal Republic of Germany:

    • the Island of Heligoland,

    • the territory of Büsingen,

  • Kingdom of Spain:

    • Ceuta,

    • Melilla,

  • Republic of Italy:

    • Livigno,

    • Campione d'Italia,

    • the Italian wates of Lake Lugano.

The following territories of individual Member States shall also be excluded from the territory of the country:

  • Kingdom of Spain:

    the Canary Islands,

  • French Republic:

    the overseas departments,

  • Hellenic Republic

    ΆγιοΌρος.]

[F2(4) By way of derogation from paragraph 1, in view of the conventions and treaties which they have concluded respectively with the French Republic and the United Kingdom of Great Britain and Northern Ireland, the Principality of Monaco and the Isle of Man shall not be treated for the purposes of the application of this Directive as third territories.

Member States shall take the measures necessary to ensure that transactions originating in or intended for:

  • the Principality of Monaco are treated as transactions originating in or intended for the French Republic,

  • the Isle of Man are treated as transactions originating in or intended for the United Kingdom of Great Britain and Northern Ireland.]

[F1(5) If the Commission considers that the provisions laid down in paragraphs 3 and 4 are no longer justified, particularly in terms of fair competition or own resources, it shall submit appropriate proposals to the Council.]

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Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

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Gweler y wybodaeth ychwanegol ochr yn ochr â’r cynnwys

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Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

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  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill

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