Chwilio Deddfwriaeth

Chwiliad Uwch

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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)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

  1. Introductory Text

  2. TITLE I INTRODUCTORY PROVISIONS

    1. Article 1.. . . . . . . . . ....

  3. TITLE II SCOPE

    1. Article 2.. . . . . . . . . ....

  4. TITLE III TERRITORIAL APPLICATION

    1. Article 3.. . . . . . . . . ....

  5. TITLE IV TAXABLE PERSONS

    1. Article 4.. . . . . . . . . ....

  6. TITLE V TAXABLE TRANSACTIONS

    1. Article 5.Supply of goods

    2. Article 6.Supply of services

    3. Article 7.Imports

  7. TITLE VI PLACE OF TAXABLE TRANSACTIONS

    1. Article 8.Supply of goods

    2. Article 9.Supply of services

  8. TITLE VII CHARGEABLE EVENT AND CHARGEABILITY OF TAX

    1. Article 10.. . . . . . . . . ....

  9. TITLE VIII TAXABLE AMOUNT

    1. Article 11.. . . . . . . . . ....

  10. TITLE IX RATES

    1. Article 12.. . . . . . . . . ....

  11. TITLE X EXEMPTIONS

    1. Article 13.Exemptions within the territory of the country

    2. Article 14.Exemptions on importation

    3. Article 15.Exemption of exports from the Community and like transactions and international transport

    4. Article 16.Special exemptions linked to international goods traffic

  12. TITLE XI DEDUCTIONS

    1. Article 17.Origin and scope of the right to deduct

    2. Article 18.Rules governing the exercise of the right to deduct

    3. Article 19.Calculation of the deductible proportion

    4. Article 20.Adjustments of deductions

  13. TITLE XII PERSONS LIABLE FOR PAYMENT FOR TAX

    1. Article 21.Persons liable to pay tax to the authorities

  14. TITLE XIII OBLIGATIONS OF PERSONS LIABLE FOR PAYMENT

    1. Article 22.Obligations under the internal system

    2. Article 22a.Right of access to invoices stored by electronic means in another Member State

    3. Article 23.Obligations in respect of imports

  15. TITLE XIV SPECIAL SCHEMES

    1. Article 24.Special scheme for small undertakings

    2. Article 24a.. . . . . . . . . ....

    3. Article 25.Common flat-rate scheme for farmers

    4. Article 26.Special scheme for travel agents

    5. Article 26a.Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques

    6. Article 26b.Special scheme for investment gold

    7. Article 26c.Special scheme for non-established taxable persons supplying electronic services to non-taxable persons

  16. TlTLE XV

    1. Article 27.. . . . . . . . . ....

  17. TITLE XVI TRANSITIONAL PROVISIONS

    1. Article 28.. . . . . . . . . ....

  18. TITLE XVIa TRANSITIONAL ARRANGEMENTS FOR THE TAXATION OF TRADE BETWEEN MEMBER STATES

    1. Article 28a.Scope

    2. Article 28b.Place of transactions

    3. Article 28c.Exemptions

    4. Article 28d.Chargeable event and chargeability of tax

    5. Article 28e.Taxable amount and rate applicable

    6. Article 28f.Right of deduction

    7. Article 28g.Persons liable for payment of the tax

    8. Article 28h.Obligations of persons liable for payment

    9. Article 28i.Special scheme for small undertakings

    10. Article 28j.Common flat-rate scheme for farmers

    11. Article 28k.Miscellaneous provisions

    12. Article 28l.Period of application

    13. Article 28m.Rate of conversion

    14. Article 28n.Transitional measures

  19. TITLE XVIb TRANSITIONAL PROVISIONS APPLICABLE IN THE FIELD OF SECOND-HAND GOODS, WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES

    1. Article 28o.. . . . . . . . . ....

  20. TITLE XVIc Transitional measures applicable in the context of the accession to the European Union of Austria, Finland and Sweden on 1 January 1995 and of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia on 1 May 2004

    1. Article 28p.. . . . . . . . . ....

  21. TITLE XVII VALUE ADDED TAX COMMITTEE

    1. Article 29.. . . . . . . . . ....

    2. Article 29a.Implementing measures

  22. TITLE XVIII MISCELLANEOUS

    1. Article 30.International agreements

    2. Article 31.Unit of account

    3. Article 32.. . . . . . . . . ....

    4. Article 33.. . . . . . . . . ....

    5. Article 33a.. . . . . . . . . ....

  23. TITLE XIX FINAL PROVISIONS

    1. Article 34.. . . . . . . . . ....

    2. Article 35.. . . . . . . . . ....

    3. Article 36.. . . . . . . . . ....

    4. Article 37.. . . . . . . . . ....

    5. Article 38.. . . . . . . . . ....

    1. ANNEX A

      LIST OF AGRICULTURAL PRODUCTION ACTIVITIES

      1. I. CROP PRODUCTION

      2. II. STOCK FARMING TOGETHER WITH CULTIVATION

      3. III. FORESTRY

      4. IV. FISHERIES

      5. V. . . . . . . . . . ....

    2. ANNEX B

      LIST OF AGRICULTURAL SERVICES

      1. . . . . . . . . . ....

      2. . . . . . . . . . ....

    3. ANNEX C

      COMMON METHOD OF CALCULATION

      1. I. For the purposes of calculating the value added for all...

      2. II. . . . . . . . . . ....

      3. III. . . . . . . . . . ....

      4. IV. AGRICULTURAL PRODUCTS AND GAME

      5. V. WOOD IN THE ROUGH

    4. ANNEX D

      LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD PARAGRAPH OF ARTICLE 4 (5)

      1. . . . . . . . . . ....

    5. ANNEX E

      TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (A)

      1. . . . . . . . . . ....

    6. ANNEX F

      TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (B)

      1. . . . . . . . . . ....

    7. ANNEX G

      RIGHT OF OPTION

      1. . . . . . . . . . ....

    8. ANNEX H

      LIST OF SUPPLIES OF GOODS AND SERVICES WHICH MAY BE SUBJECT TO REDUCED RATES OF VAT

      1. . . . . . . . . . ....

    9. ANNEX I

      WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES

      1. . . . . . . . . . ....

      2. . . . . . . . . . ....

    10. ANNEX J

      1. . . . . . . . . . ....

    11. ANNEX K

      List of supplies of services referred to in Article 28(6)

      1. 1. Small services of repairing:

      2. 2. . . . . . . . . . ....

      3. 3. . . . . . . . . . ....

      4. 4. . . . . . . . . . ....

      5. 5. . . . . . . . . . ....

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