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
  • Actconcerning the conditions of accession of the Hellenic Republic and the adjustments to the Treaties, 179H, November 19, 1979
  • Eleventh Council Directive of 26 March 1980 (80/368/EEC), 380L0368, April 3, 1980
  • Tenth Council Directive of 31July 1984 (84/386/EEC), 384L0386, August 3, 1984
  • Actconcerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties, 185I, November 15, 1985
  • Eighteenth Council Directive of 18 July 1989 (89/465/EEC), 389L0465, August 3, 1989
  • Council Directive of 16 December 1991 (91/680/EEC)Corrigendum, OJ No L 272, 17. 9. 1992, p. 72 (91/680/EEC), 391L0680391L0680R(03), December 31, 1991
  • Council Directive 92/77/EEC of 19 October 1992, 392L0077, October 31, 1992
  • Council Directive 92/111/EEC of 14 December 1992Corrigendum, OJ No L 197, 6. 8. 1993, p. 57 (92/111/EEC), 392L0111392L0111R(02), December 30, 1992
  • Council Directive 94/4/EC of 14 February 1994, 394L0004, March 3, 1994
  • Council Directive 94/5/EC of 14 February 1994, 394L0005, March 3, 1994
  • Council Directive 94/76/EC of 22 December 1994, 394L0076, December 31, 1994
  • Council Directive 95/7/EC of 10 April 1995, 395L0007, May 5, 1995
  • Council Directive 96/42/EC of 25 June 1996, 396L0042, July 9, 1996
  • Council Directive 96/95/EC of 20 December 1996, 396L0095, December 28, 1996
  • Council Regulation (EC) No 1103/97of 17 June 1997on certain provisions relating to the introduction of the euro, 397R1103, June 19, 1997
  • Council Directive 98/80/ECof 12 October 1998supplementing the common system of value added tax and amending Directive 77/388/EEC — Special scheme for investment gold, 398L0080, October 17, 1998
  • Council Directive 1999/49/ECof 25 May 1999amending, with regard to the level of the standard rate, Directive 77/388/EEC on the common system of value added tax, 399L0049, June 2, 1999
  • Council Directive 1999/59/ECof 17 June 1999amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services, 399L0059, June 26, 1999
  • Council Directive 1999/85/ECof 22 October 1999amending Directive 77/388/EEC as regards the possibility of applying on an experiment basis a reduced VAT rate on labour-intensive services, 399L0085, October 28, 1999
  • Council Directive 2000/17/ECof 30 March 2000amending Directive 77/388/EEC on the common system of value added tax — transitional provisions granted to the Republic of Austria and the Portuguese Republic, 300L0017, April 5, 2000
  • Council Directive 2000/65/ECof 17 October 2000amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax, 300L0065, October 21, 2000
  • Council Directive 2001/4/ECof 19 January 2001amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be appliedCorrigendum to Council Directive 2001/41/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the lengh of time during which the minimum standard rate is to be applied(Official Journal of the European Communities L 22 of 24 January 2001), 301L0004301L0004R(01), January 24, 2001
  • Council Directive 2001/115/ECof 20 December 2001amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax, 301L0115, January 17, 2002
  • Council Directive 2002/38/ECof 7 May 2002amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services, 302L0038, May 15, 2002
  • Council Directive 2002/93/ECof 3 December 2002amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive servicesCorrigendum to Council Directive 2002/92/EC of 3 December 2002 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services(Official Journal of the European Communities L 331 of 7 December 2002), 302L0093302L0093R(01), December 7, 2002
  • Actconcerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, 103T, September 23, 2003
  • Council Directive 2003/92/ECof 7 October 2003amending Directive 77/388/EEC as regards the rules on the place of supply of gas and electricity, 303L0092, October 11, 2003
  • Council Directive 2004/7/ECof 20 January 2004amending Directive 77/388/EEC concerning the common system of value added tax, as regards conferment of implementing powers and the procedure for adopting derogations, 304L0007, January 30, 2004
  • Council Directive 2004/15/ECof 10 February 2004amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services, 304L0015, February 21, 2004
  • Council Directive 2004/66/ECof 26 April 2004adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, 304L0066, May 1, 2004
  • Council Directive 2005/92/ECof 12 December 2005amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied, 305L0092, December 28, 2005
  • Council Directive 2006/18/ECof 14 February 2006amending Directive 77/388/EEC with regard to reduced rates of value added tax, 306L0018, February 22, 2006
Corrected by
  • Corrigendum, OJ No L 272, 17. 9. 1992, p. 72 (91/680/EEC), 391L0680R(03), September 17, 1992
  • Corrigendum, OJ No L 197, 6. 8. 1993, p. 57 (92/111/EEC), 392L0111R(02), August 6, 1993
  • Corrigendum to Council Directive 2001/41/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the lengh of time during which the minimum standard rate is to be applied, 301L0004R(01), January 27, 2001
  • Corrigendum to Council Directive 2002/92/EC of 3 December 2002 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services, 302L0093R(01), January 23, 2003
Sixth Council Directiveof 17 May 1977on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment(77/388/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof,Having regard to the proposal from the Commission,Having regard to the opinion of the European ParliamentOJ No C 40, 8. 4. 1974, p. 25.,Having regard to the opinion of the Economic and Social CommitteeOJ No C 139, 12. 11. 1974, p. 15.;Whereas all Member States have adopted a system of value added tax in accordance with the first and second Council Directives of 11 April 1967 on the harmonization of the laws of the Member States realting to turnover taxesOJ No 71, 14. 4. 1967, p. 1301/67.;Whereas the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resourcesOJ No L 94, 28. 4. 1970, p. 19. provides that the budget of the Communities shall, irrespective of other revenue, be financed entirely from the Communities' own resources; whereas these resources are to include those accruing from value added tax and obtained by applying a common rate of tax on a basis of assessment determined in a uniform manner according to Community rules;Whereas further progress should be made in the effective removal of restrictions on the movement of persons, goods, services and capital and the integration of national economies;Whereas account should be taken of the objective of abolishing the imposition of tax on the importation and the remission of tax on exportation in trade between Member States; whereas it should be ensured that the common system of turnover taxes is non-discriminatory as regards the origin of goods and services, so that a common market permitting fair competition and resembling a real internal market may ultimately be achieved;Whereas, to enhance the non-discriminatory nature of the tax, the term "taxable person" must be clarified to enable the Member States to extend it to cover persons who occasionally carry out certain transactions;Whereas the term "taxable transaction" has led to difficulties, in particular as regards transactions treated as taxable transactions; whereas these concepts must be clarified;Whereas the determination of the place where taxable transactions are effected has been the subject of conflicts concerning jurisdiction as between Member States, in particular as regards supplies of goods for assembly and the supply of services; whereas although the place where a supply of services is effected should in principle be defined as the place where the person supplying the services has his principal place of business, that place should be defined as being in the country of the person to whom the services are supplied, in particular in the case of certain services supplied between taxable persons where the cost of the services is included in the price of the goods;Whereas the concepts of chargeable event and of the charge to tax must be harmonized if the introduction and any subsequent alterations of the Community rate are to become operative at the same time in all Member States;Whereas the taxable base must be harmonized so that the application of the Community rate to taxable transactions leads to comparable results in all the Member States;Whereas the rates applied by Member States must be such as to allow the normal deduction of the tax applied at the preceding stage;Whereas a common list of exemptions should be drawn up so that the Communities own resources may be collected in a uniform manner in all the Member States;Whereas the rules governing deductions should be harmonized to the extent that they affect the actual amounts collected; whereas the deductible proportion should be calculated in a similar manner in all the Member States;Whereas it should be specified which persons are liable to pay tax, in particular as regards services supplied by a person established in another country;Whereas the obligations of taxpayers must be harmonized as far as possible so as to ensure the necessary safeguards for the collection of taxes in a uniform manner in all the Member States; whereas taxpayers should, in particular, make a periodic aggregate return of their transactions, relating to both inputs and outputs where this appears necessary for establishing and monitoring the basis of assessment of own resources;Whereas Member States should nevertheless be able to retain their special schemes for small undertakings, in accordance with common provisions, and with a view to closer harmonization; whereas Member States should remain free to apply a special scheme involving flat rate rebates of input value added tax to farmers not covered by normal schemes; whereas the basic principles of this scheme should be established and a common method adopted for calculating the value added of these farmers for the purposes of collecting own resources;Whereas the uniform application of the provisions of this Directive should be ensured; whereas to this end a Community procedure for consultation should be laid down; whereas the setting up of a Value Added Tax Committee would enable the Member States and the Commission to cooperate closely;Whereas Member States should be able, within certain limits and subject to certain conditions, to take or retain special measures derogating from this Directive in order to simplify the levying of tax or to avoid fraud or tax avoidance;Whereas it might appear appropriate to authorize Member States to conclude with non-member countries or international organizations agreements containing derogations from this Directive;Whereas it is vital to provide for a transitional period to allow national laws in specified fields to be gradually adapted,HAS ADOPTED THIS DIRECTIVE:
Loading ...