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- Original (As adopted by EU)
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Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)
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- Revised 01/01/19970.65 MB
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Changes over time for: ANNEX F
Version Superseded: 28/12/2005
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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.
ANNEX FU.K.TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (B)
1.
Admission to sporting events
2.
Services supplied by authors, artists, performers, lawyers and other members of the liberal professions, other than the medical and paramedical professions, in so far as these are not services specified in Annex B to the second Council Directive of 11 April 1967
5.
Telecommunications services supplied by public postal services and supplies of goods incidental thereto
6.
Services supplied by undertakers and cremation services, together with goods related thereto
7.
Transactions carried out by blind persons or workshops for the blind provided these exemptions do not give rise to significant distortion of competition
8.
The supply of goods and services to official bodies responsible for the construction, setting out and maintenance of cemeteries, graves and monuments commemorating war dead
10.
Transactions of hospitals not covered by Article 13 A (1) (b)
12.
The supply of water by public authorities
16.
Supplies of those buildings and land described in Article 4 (3)
17.
Passenger transport
18.
The transport of goods such as luggage or motor vehicles accompanying passengers and the supply of services related to the transport of passengers, shall only be exempted in so far as the transport of the passengers themselves is exempt
23.
The supply, modification, repair, maintenance, chartering and hiring of aircraft, including equipment incorporated or used therein, used by State institutions
25.
The supply, modification, repair, maintenance, chartering and hiring of warships
26.
[F2. . . . .]
27.
The services of travel agents referred to in Article 26, and those of travel agents acting in the name and on account of the traveller, for journeys within the Community
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