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 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques
| March 23, 1994 | title 16TER | Addition |
| March 23, 1994 | article 32 | abolition |
| March 23, 1994 | article 12.3 | Amendment |
| March 23, 1994 | article 28.1BIS | Addition |
| March 23, 1994 | annex I. | Addition |
| March 23, 1994 | article 11 | Completion |
| March 23, 1994 | article 12.5 | Replacement |
| March 23, 1994 | article 28.3 | Amendment |
| March 23, 1994 | article 28.2 | Completion |
| March 23, 1994 | article 26BIS | Addition |
| Invalid Date | article 28SEXDECIES | Addition |
| March 23, 1994 | article 28BIS.2 | Amendment |