1. European
  2. Legislation (EU)
  3. EU Directives
  4. 1977
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  1. 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
  2. Title XIX Final Provisions (arts. 34-38)
  3. Article 34
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2007 - onwards
  Version 3 of 3    

Article 34

Repealed from 1 January 2007

For the first time on 1 January 1982 and thereafter every two years, the Commission shall, after consulting the Member States, send the Council a report on the application of the common system of value added tax in the Member States. This report shall be transmitted by the Council to the European Parliament.

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