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 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax
| February 6, 2002 | article 28 QQ .3 | Amendment |
| February 6, 2002 | article 10.2 | Amendment |
| February 6, 2002 | article 28 OC .21 | Amendment |
| February 6, 2002 | article 28 SD .1 | Amendment |
| February 6, 2002 | article 24.5 | Amendment |
| February 6, 2002 | article 22 BI | Addition |
| February 6, 2002 | article 26 BI title C. | Amendment |
| February 6, 2002 | article 26 BI title B. | Amendment |
| February 6, 2002 | article 28 QQ .4 | Amendment |
| February 6, 2002 | article 28 NO .22 | Amendment |