Sixth Council Directive 77/388/EEC 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
Modified by
Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax
| Invalid Date | article 28QUINQUIES.4 | Amendment |
| December 30, 1992 | article 28OCTIES | Completion |
| December 30, 1992 | article 28BIS.5 | Completion |
| December 30, 1992 | article 15.4 | Amendment |
| December 30, 1992 | article 28TER.A | Completion |
| Invalid Date | article 28QUATER.A | Completion |
| December 30, 1992 | article 15.3 | Amendment |
| December 30, 1992 | article 33BIS.2 | Replacement |
| December 30, 1992 | article 15.2 | Completion |
| Invalid Date | article 28QUINDECIES | Addition |
| Invalid Date | article 28BIS.1BIS | Addition |
| December 30, 1992 | article 15.13 | Replacement |
| December 30, 1992 | article 11.B | Amendment |
| December 30, 1992 | article 15.10 | Completion |
| December 30, 1992 | article 7.3 | Amendment |
| December 30, 1992 | article 28DECIES | Replacement |
| December 30, 1992 | article 28BIS.6 | Completion |
| Invalid Date | article 28SEXIES.1 | Completion |
| December 30, 1992 | article 28NONIES | Completion |
| December 30, 1992 | article 8.1 | Amendment |
| December 30, 1992 | article 12.1 | Amendment |
| Invalid Date | article 28QUINQUIES.3 | Replacement |
| December 30, 1992 | article 14.1 | Completion |
| December 30, 1992 | article 7.1 | Amendment |
| December 30, 1992 | article 12.3 | Amendment |
| December 30, 1992 | article 28SEXIES | Amendment |
| December 30, 1992 | article 28BIS.1 | Completion |
| December 30, 1992 | article 33BIS.1 | Replacement |
| December 30, 1992 | article 3.4 | Replacement |
| Invalid Date | article 28QUATER.E | Replacement |
| Invalid Date | article 28SEPTIES | Completion |