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 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
| December 23, 1991 | article 33BIS | Addition |
| December 23, 1991 | article 28NONIES | Addition |
| Invalid Date | article 28QUINQUIES | Addition |
| December 23, 1991 | article 28SEXIES | Addition |
| December 23, 1991 | article 11.C | Amendment |
| December 23, 1991 | article 3 | Replacement |
| December 23, 1991 | article 28OCTIES | Addition |
| December 23, 1991 | article 8.2 | Replacement |
| December 23, 1991 | article 28TER | Addition |
| December 23, 1991 | article 28QUATER | Addition |
| December 23, 1991 | article 7 | Replacement |
| December 23, 1991 | article 28.3BIS | Addition |
| December 23, 1991 | article 14.1 | Amendment |
| December 23, 1991 | article 28BIS | Addition |
| Invalid Date | article 28UNDECIES | Addition |
| Invalid Date | article 28QUATERDECIES | Addition |
| December 23, 1991 | title 16BIS | Addition |
| Invalid Date | article 28DUODECIES | Addition |
| December 23, 1991 | article 11.B | Completion |
| December 23, 1991 | article 8.1 | Completion |
| December 23, 1991 | article 33 | Replacement |
| December 23, 1991 | article 28DECIES | Addition |
| December 23, 1991 | article 15 | Completion |
| Invalid Date | article 28TERDECIES | Addition |
| Invalid Date | article 28SEPTIES | Addition |
| December 23, 1991 | article 16.1 | Completion |
| December 23, 1991 | article 10.3 | Replacement |