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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 assessmentRecitalsTitle I Introductory Provisions (art. 1)Article 1Title II Scope (art. 2)Article 2Title III Territorial Application (art. 3)Article 3Title IV Taxable Persons (art. 4)Article 4Title V Taxable Transactions (arts. 5-7)Article 5 Supply of goodsArticle 6 Supply of servicesArticle 7 ImportsTitle VI Place of Taxable Transactions (arts. 8-9)Article 8 Supply of goodsArticle 9 Supply of servicesTitle VII Chargeable Event and Chargeability of Tax (art. 10)Article 10Title VIII Taxable Amount (art. 11)Article 11Title IX Rates (art. 12)Article 12Title X Exemptions (arts. 13-16)Article 13 Exemptions within the territory of the countryArticle 14 Exemptions on importationArticle 15 Exemption of exports and like transactions and international transportArticle 16 Special exemptions linked to international goods trafficTitle XI Deductions (arts. 17-20)Article 17 Origin and scope of the right to deductArticle 18 Rules governing the exercise of the right to deductArticle 19 Calculation of the deductible proportionArticle 20 Adjustments of deductionsTitle XII Persons Liable for Payment for tax (art. 21)Article 21 Persons liable to pay tax to the authoritiesTitle XIII Obligations of Persons Liable for Payment (arts. 22-23)Article 22 Obligations under the internal systemArticle 22a Right of access to invoices stored by electronic means in another Member StateArticle 23 Obligations in respect of importsTitle XIV Special Schemes (arts. 24-26c)Article 24aArticle 26a Special arrangements applicable to second-hand goods, works of art, collectors' items and antiquesArticle 24 Special scheme for small undertakingsArticle 25 Common flat-rate scheme for farmersArticle 26b Special scheme for investment goldArticle 26 Special scheme for travel agentsArticle 26c Special scheme for non-established taxable persons supplying electronic services to non-taxable personsTitle XV Simplification Procedures (art. 27)Article 27Title XVI Transitional Provisions (art. 28)Article 28Title XVIa Transitional Arrangements for the Taxation of Trade between Member States (arts. 28a-28n)Article 28b Place of transactionsArticle 28a ScopeArticle 28d Chargeable event and chargeability of taxArticle 28c ExemptionsArticle 28e Taxable amount and rate applicableArticle 28f Right of deductionArticle 28g Persons liable for payment of the taxArticle 28h Obligations of persons liable for paymentArticle 28i Special scheme for small undertakingsArticle 28j Common flat-rate scheme for farmersArticle 28k Miscellaneous provisionsArticle 28l Period of applicationArticle 28m Rate of conversionArticle 28n Transitional measuresTitle XVIb Transitional Provisions applicable in the Field of Second-hand Goods, Works of Art, Collectors' Items and Antiques (art. 28o)Article 28oAnnex 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)Article 28pTitle XVII Value Added Tax Committee (arts. 29-29a)Article 29Article 29a Implementing measuresTitle XVIII Miscellaneous (arts. 30-33a)Article 30 International AgreementsArticle 31 Unit of accountArticle 32 Second-hand goodsArticle 33Article 33aTitle XIX Final Provisions (arts. 34-38)Article 34Article 35Article 36Article 37Article 38Annex A List of Agricultural Production ActivitiesAnnex B List of Agricultural ServicesAnnex C Common Method of CalculationAnnex 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 OptionAnnex H List of Supplies of Goods and Services which may be Subject to Reduced Rates of VATAnnex I Works of Art, Collectors' Items and AntiquesAnnex JAnnex K List of Supplies of Services Referred to in Article 28(6)Annex L Illustrative List of Electronicaly Supplied Services Refferred to in Article 9(2)(e)Done at
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2007 - onwards
Version 11 of 11

Article 21 Persons liable to pay tax to the authorities

Repealed from 1 January 2007

[deleted]

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