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 2003/92/EC of 7 October 2003 amending Directive 77/388/EEC as regards the rules on the place of supply of gas and electricity
| October 11, 2003 | article 28BI.5 | Completion |
| October 11, 2003 | article 8.1 | Completion |
| October 11, 2003 | article 21.1 | Amendment |
| October 11, 2003 | article 22.1 | Amendment |
| October 11, 2003 | article 14.1 | Completion |
| October 11, 2003 | article 9.2 | Completion |
| October 11, 2003 | article 21.1 | Completion |