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 1999/59/EC of 17 June 1999 amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services
June 26, 1999 article 9.4 Addition
June 26, 1999 article 21.1B. Replacement
June 26, 1999 article 9.2 Amendment