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
| Amendments and corrections | |
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| January 1, 2007 | Modified by 12005SPN03/04 |
| January 1, 2007 | Modified by 32006L0098
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| December 31, 2006 | Repealed by
32006L0112
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| August 13, 2006 | Modified by 32006L0069
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| January 1, 2006 | Modified by 32006L0018
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| December 28, 2005 | Modified by 32005L0092
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| May 1, 2004 | Modified by 12003T/PRO/03 |
| May 1, 2004 | Modified by 32004L0066
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| May 1, 2004 | Modified by 12003TN02/09 |
| February 19, 2004 | Modified by 32004L0007
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| January 1, 2004 | Modified by 32004L0015
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| October 11, 2003 | Modified by 32003L0092
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| December 7, 2002 | Modified by 32002L0093
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| May 15, 2002 | Modified by 32002L0038
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| February 6, 2002 | Modified by 32001L0115
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| 2002 | Modified by 32002L0038
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| January 1, 2001 | Modified by 32001L0004
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| October 21, 2000 | Modified by 32000L0065
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| October 28, 1999 | Modified by 31999L0085
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| June 26, 1999 | Modified by 31999L0059
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| January 1, 1999 | Modified by 32000L0017
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| January 1, 1999 | Modified by 31999L0049
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| October 17, 1998 | Modified by 31998L0080
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| January 1, 1997 | Modified by 31996L0095
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| May 25, 1995 | Modified by 31995L0007
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| January 1, 1995 | Modified by 31996L0042
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| January 1, 1995 | Modified by 31994L0076
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| 1995 | Modified by 31995L0007
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| March 23, 1994 | Modified by 31994L0005
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| 1994 | Modified by 31994L0005
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| 1994 | Modified by 31994L0004
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| 1994 | Modified by 31994L0076
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| January 1, 1993 | Modified by 31989L0465
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| December 30, 1992 | Modified by 31992L0111
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| November 9, 1992 | Modified by 31992L0077
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| 1992 | Modified by 31992L0111
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| January 1, 1992 | Modified by 31989L0465
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| December 23, 1991 | Modified by 31991L0680
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| January 1, 1991 | Modified by 31989L0465
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| 1991 | Modified by 31991L0680
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| January 1, 1990 | Modified by 31989L0465
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| January 1, 1986 | Modified by 11985IN01/05 |
| August 3, 1984 | Modified by 31984L0386
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| 1984 | Modified by 51984PC0648 |
| January 1, 1981 | Modified by 11979HN01/06 |
| January 1, 1979 | Modified by 31980L0368
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| October 15, 1977 | Corrected by 31977L0388R(04) |
| September 21, 1977 | Corrected by 31977L0388R(03) |
| July 13, 1977 | Corrected by 31977L0388R(02) |
| June 17, 1977 | Corrected by 31977L0388R(01) |
| May 23, 1977 | Entry into force - Date notif. |
| Consolidated texts | ||
|---|---|---|
| January 1, 2007 | Modified by 31977L0388 01977L0388-20060101 32006L0112 | 01977L0388-20070101 |
| January 1, 2006 | Modified by 31977L0388 01977L0388-20051228 32006L0018 | 01977L0388-20060101 |
| December 28, 2005 | Modified by 31977L0388 01977L0388-20040501 32005L0092 | 01977L0388-20051228 |
| May 1, 2004 | Modified by 31977L0388 12003T/TXT 01977L0388-20040219 32004L0066 | 01977L0388-20040501 |
| February 19, 2004 | Modified by 31977L0388 01977L0388-20040101 32004L0007 | 01977L0388-20040219 |
| January 1, 2004 | Modified by 31977L0388 01977L0388-20031011 32004L0015 | 01977L0388-20040101 |
| October 11, 2003 | Modified by 31977L0388 01977L0388-20030701 32003L0092 | 01977L0388-20031011 |
| July 1, 2003 | Modified by 31977L0388 01977L0388-20021207 32002L0038 | 01977L0388-20030701 |
| December 7, 2002 | Modified by 31977L0388 01977L0388-20020515 32002L0093 32002L0093R(01) | 01977L0388-20021207 |
| May 15, 2002 | Modified by 31977L0388 01977L0388-20020206 32002L0038 | 01977L0388-20020515 |
| February 6, 2002 | Modified by 31977L0388 01977L0388-20010101 32001L0115 | 01977L0388-20020206 |
| January 1, 2001 | Modified by 31977L0388 01977L0388-20001021 32001L0004 32001L0004R(01) | 01977L0388-20010101 |
| October 21, 2000 | Modified by 31977L0388 01977L0388-19970101 31997R1103 31998L0080 31998L0080R(01) 31999L0049 31999L0059 31999L0085 32000L0017 32000L0065 32000L0065R(01) | 01977L0388-20001021 |
| January 1, 1997 | Modified by 31977L0388 31977L0388R(01) 31977L0388R(02) 31977L0388R(03) 31977L0388R(04) 31980L0368 31984L0386 31989L0465 31991L0680 31991L0680R(01) 31991L0680R(02) 31991L0680R(03) 31992L0077 31992L0111 31992L0111R(01) 31992L0111R(02) 31992L0111R(03) 31994L0004 31994L0005 31994L0005R(01) 31994L0076 31995L0007 31995L0007R(01) 31995L0007R(02) 31996L0042 31996L0095 | 01977L0388-19970101 |
| June 13, 1977 | Date of publication | 31977L0388 |