Sixth VAT Directive Sixth Directive 77/388/EEC

Sixth Council Directive 77/388/EEC of 17 May 1977, the common system of value added tax until 2006. It was repealed by Directive 2006/112/EC, but most older case law cites it. Every article with its text and the CJEU case law.

All EU VAT legislationOpen in the compendium

71 provisions

Title I · Introductory provisions

1. Article 1 45 cases

Title II · Scope

1. Article 2 331 cases

Title III · Territorial application

1. Article 3 Territorial application · 38 cases

Title IV · Taxable persons

1. Article 4 Taxable persons · 205 cases

Title V · Taxable transactions

1. Article 5 Supply of goods · 141 cases
2. Article 6 Supply of services · 115 cases
3. Article 7 Imports · 23 cases

Title VI · Place of taxable transactions

1. Article 8 Supply of goods · 22 cases
2. Article 9 Supply of services · 84 cases

Title VII · Chargeable event and chargeability of tax

1. Article 10 Chargeable event and chargeability of tax · 63 cases

Title VIII · Taxable amount

1. Article 11 Taxable amount · 147 cases

Title IX · Rates

1. Article 12 Rates · 45 cases

Title X · Exemptions

1. Article 13 Exemptions within the territory of the country · 295 cases
2. Article 14 Exemptions on importation · 31 cases
3. Article 15 Exemptions · 41 cases
4. Article 16 Special exemptions linked to international goods traffic · 14 cases

Title XI · Deductions

1. Article 17 Origin and scope of the right to deduct · 252 cases
2. Article 18 Rules governing the exercise of the right to deduct · 56 cases
3. Article 19 Calculation of the deductible proportion · 43 cases
4. Article 20 Adjustments of deductions · 50 cases

Title XII · Persons liable for payment for tax

1. Article 21 Persons liable to pay tax to the authorities · 58 cases

Title XIII · Obligations of persons liable for payment

1. Article 22 Obligations under the internal system · 86 cases
2. Article 22a Right of access to invoices stored by electronic means in another Member State
3. Article 23 Obligations in respect of imports · 12 cases

Title XIV · Special schemes

1. Article 24 Special scheme for small undertakings · 16 cases
2. Article 24a Special schemes · 1 case
3. Article 25 Common flat-rate scheme for farmers · 15 cases
4. Article 26 Special scheme for travel agents · 38 cases
5. Article 26a Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques · 5 cases
6. Article 26b Special scheme for investment gold · 1 case
7. Article 26c Special scheme for non-established taxable persons supplying electronic services to non-taxable persons · 1 case
8. Article 27 Special schemes · 61 cases

Title XVI · Transitional provisions

1. Article 28 Transitional provisions · 80 cases

Title XVIa · Transitional arrangements for the taxation of trade between Member States

1. Article 28a Scope · 27 cases
2. Article 28b Place of transactions · 21 cases
3. Article 28c Exemptions · 28 cases
4. Article 28d Chargeable event and chargeability of tax · 2 cases
5. Article 28e Taxable amount and rate applicable · 1 case
6. Article 28f Right of deduction · 32 cases
7. Article 28g Persons liable for payment of the tax · 11 cases
8. Article 28h Obligations of persons liable for payment · 24 cases
9. Article 28i Special scheme for small undertakings · 1 case
10. Article 28j Common flat-rate scheme for farmers
11. Article 28k Miscellaneous provisions · 1 case
12. Article 28l Period of application · 3 cases
13. Article 28m Rate of conversion
14. Article 28n Transitional measures · 1 case

Title XVIb · Transitional provisions applicable in the field of second-hand goods, works of art, collectors' items and antiques

1. Article 28o Transitional provisions applicable in the field of second-hand goods, works of art, collectors' items and antiques · 1 case

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

1. Article 28p 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 · 1 case

Title XVII · Value added tax committee

1. Article 29 Value added tax committee · 26 cases
2. Article 29a Implementing measures · 1 case

Title XVIII · Miscellaneous

1. Article 30 International agreements · 2 cases
2. Article 31 Unit of account
3. Article 33 46 cases
4. Article 33a

Title XIX · Final provisions

1. Article 34 6 cases
2. Article 35
3. Article 36 1 case
4. Article 37 6 cases
5. Article 38

Annexes

1. Annex A
2. Annex B
3. Annex C
4. Annex D
5. Annex E
6. Annex F
7. Annex G
8. Annex H
9. Annex I
10. Annex J
11. Annex K