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Document 01977L0388-20070101

Consolidated text: Sixth Council Directive 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 (77/388/EEC)

ELI: http://data.europa.eu/eli/dir/1977/388/2007-01-01

1977L0388 — EN — 01.01.2007 — 014.001


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►B

SIXTH COUNCIL DIRECTIVE

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

(77/388/EEC)

(OJ L 145, 13.6.1977, p.1)

repealed by:

 

 

Official Journal

No

page

date

 

Council Directive 2006/112/EC of 28 November 2006

L 347

1

11.12.2006

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