Lexparency.org
Deutsch
Español
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
- Recitals
TITLE I — INTRODUCTORY PROVISIONS- TITLE II — SCOPE
- TITLE III — TERRITORIAL APPLICATION
- TITLE IV — TAXABLE PERSONS
- TITLE V — TAXABLE TRANSACTIONS
- TITLE VI — PLACE OF TAXABLE TRANSACTIONS
- TITLE VII — CHARGEABLE EVENT AND CHARGEABILITY OF TAX
- TITLE VIII — TAXABLE AMOUNT
- TITLE IX — RATES
- TITLE X — EXEMPTIONS
- TITLE XI — DEDUCTIONS
- TITLE XII — PERSONS LIABLE FOR PAYMENT FOR TAX
- TITLE XIII — OBLIGATIONS OF PERSONS LIABLE FOR PAYMENT
- TITLE XIV — SPECIAL SCHEMES
- Article 24 — Special scheme for small undertakings
- Article 24a
- Article 25 — Common flat-rate scheme for farmers
- Article 26 — Special scheme for travel agents
- Article 26a — Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques
- Article 26b — Special scheme for investment gold
- Article 26c — Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
- TlTLE XV — SIMPLIFICATION PROCEDURES
- TITLE XVI — TRANSITIONAL PROVISIONS
- TITLE XVIa — TRANSITIONAL ARRANGEMENTS FOR THE TAXATION OF TRADE BETWEEN MEMBER STATES
- Article 28a — Scope
- Article 28b — Place of transactions
- Article 28c — Exemptions
- Article 28d — Chargeable event and chargeability of tax
- Article 28e — Taxable amount and rate applicable
- Article 28f — Right of deduction
- Article 28g — Persons liable for payment of the tax
- Article 28h — Obligations of persons liable for payment
- Article 28i — Special scheme for small undertakings
- Article 28j — Common flat-rate scheme for farmers
- Article 28k — Miscellaneous provisions
- Article 28l — Period of application
- Article 28m — Rate of conversion
- Article 28n — Transitional measures
- TITLE XVIb — TRANSITIONAL PROVISIONS APPLICABLE IN THE FIELD OF SECOND-HAND GOODS, WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES
- TITLE XVIc — Transitional measures applicable in the context of the accession to the European Union of Austria, Finland and Sweden on 1 January 1995 and of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia on 1 May 2004
- TITLE XVII — VALUE ADDED TAX COMMITTEE
- TITLE XVIII — MISCELLANEOUS
- TITLE XIX — FINAL PROVISIONS
- ANNEX A — LIST OF AGRICULTURAL PRODUCTION ACTIVITIES
- ANNEX B — LIST OF AGRICULTURAL SERVICES
- ANNEX C(1) — COMMON METHOD OF CALCULATION
- ANNEX D — LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD PARAGRAPH OF ARTICLE 4 (5)
- ANNEX E — TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (A)
- ANNEX F — TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (B)
- ANNEX G — RIGHT OF OPTION
- ANNEX H — LIST OF SUPPLIES OF GOODS AND SERVICES WHICH MAY BE SUBJECT TO REDUCED RATES OF VAT
- ANNEX I — WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES
- ANNEX J
- ANNEX K — List of supplies of services referred to in Article 28(6)