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 2006/18/EC of 14 February 2006 amending Directive 77/388/EEC with regard to reduced rates of value added tax
January 1, 2006 article 12.3 Amendment
January 1, 2006 article 12.4 Completion
January 1, 2006 article 28.6 Amendment