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

Comparing proposed amendment...


	Recitals
	Title I Introductory Provisions (art. 1)
Repealed	Article 1
	Title II Scope (art. 2)
Repealed	Article 2
	Title III Territorial Application (art. 3)
Repealed	Article 3
	Title IV Taxable Persons (art. 4)
Repealed	Article 4
	Title V Taxable Transactions (arts. 5-7)
Repealed	Article 5 Supply of goods
Repealed	Article 6 Supply of services
Repealed	Article 7 Imports
	Title VI Place of Taxable Transactions (arts. 8-9)
Repealed	Article 8 Supply of goods
Repealed	Article 9 Supply of services
	Title VII Chargeable Event and Chargeability of Tax (art. 10)
Repealed	Article 10
	Title VIII Taxable Amount (art. 11)
Repealed	Article 11
	Title IX Rates (art. 12)
Repealed	Article 12
	Title X Exemptions (arts. 13-16)
Repealed	Article 13 Exemptions within the territory of the country
Repealed	Article 14 Exemptions on importation
Repealed	Article 15 Exemption of exports and like transactions and international transport
Repealed	Article 16 Special exemptions linked to international goods traffic
	Title XI Deductions (arts. 17-20)
Repealed	Article 17 Origin and scope of the right to deduct
Repealed	Article 18 Rules governing the exercise of the right to deduct
Repealed	Article 19 Calculation of the deductible proportion
Repealed	Article 20 Adjustments of deductions
	Title XII Persons Liable for Payment for tax (art. 21)
Repealed	Article 21 Persons liable to pay tax to the authorities
	Title XIII Obligations of Persons Liable for Payment (arts. 22-23)
Repealed	Article 22 Obligations under the internal system
Repealed	Article 22a Right of access to invoices stored by electronic means in another Member State
Repealed	Article 23 Obligations in respect of imports
	Title XIV Special Schemes (arts. 24-26c)
Repealed	Article 24a
Repealed	Article 26a Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques
Repealed	Article 24 Special scheme for small undertakings
Repealed	Article 25 Common flat-rate scheme for farmers
Repealed	Article 26b Special scheme for investment gold
Repealed	Article 26 Special scheme for travel agents
Repealed	Article 26c Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
	Title XV Simplification Procedures (art. 27)
Repealed	Article 27
	Title XVI Transitional Provisions (art. 28)
Repealed	Article 28
	Title XVIa Transitional Arrangements for the Taxation of Trade between Member States (arts. 28a-28n)
Repealed	Article 28b Place of transactions
Repealed	Article 28a Scope
Repealed	Article 28d Chargeable event and chargeability of tax
Repealed	Article 28c Exemptions
Repealed	Article 28e Taxable amount and rate applicable
Repealed	Article 28f Right of deduction
Repealed	Article 28g Persons liable for payment of the tax
Repealed	Article 28h Obligations of persons liable for payment
Repealed	Article 28i Special scheme for small undertakings
Repealed	Article 28j Common flat-rate scheme for farmers
Repealed	Article 28k Miscellaneous provisions
Repealed	Article 28l Period of application
Repealed	Article 28m Rate of conversion
Repealed	Article 28n Transitional measures
	Title XVIb Transitional Provisions applicable in the Field of Second-hand Goods, Works of Art, Collectors' Items and Antiques (art. 28o)
Repealed	Article 28o
Repealed	Annex M List of supplies of goods and services as referred to in Article 21(2)(c)(iv)
	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 (art. 28p)
Repealed	Article 28p
	Title XVII Value Added Tax Committee (arts. 29-29a)
Repealed	Article 29
Repealed	Article 29a Implementing measures
	Title XVIII Miscellaneous (arts. 30-33a)
Repealed	Article 30 International Agreements
Repealed	Article 31 Unit of account
Deleted	Article 32 Second-hand goods
Repealed	Article 33
Repealed	Article 33a
	Title XIX Final Provisions (arts. 34-38)
Repealed	Article 34
Repealed	Article 35
Repealed	Article 36
Repealed	Article 37
Repealed	Article 38
Repealed	Annex A List of Agricultural Production Activities
Repealed	Annex B List of Agricultural Services
Repealed	Annex C Common Method of Calculation
Repealed	Annex D List of the Activities Referred to in the Third Paragraph of Article 4(5)
Repealed	Annex E Transactions Referred to in Article 28(3)(A)
Repealed	Annex F Transactions Referred to in Article 28(3)(B)
Repealed	Annex G Right of Option
Repealed	Annex H List of Supplies of Goods and Services which may be Subject to Reduced Rates of VAT
Repealed	Annex I Works of Art, Collectors' Items and Antiques
Repealed	Annex J
Repealed	Annex K List of Supplies of Services Referred to in Article 28(6)
Deleted	Annex L Illustrative List of Electronicaly Supplied Services Refferred to in Article 9(2)(e)
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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

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