Annex B Sixth Directive 77/388/EEC
List of agricultural services
Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC. Most case law before that date cites it.
Text of Annex B
Supplies of agricultural services which normally play a part in agricultural production shall be considered the supply of agricultural services, and include the following in particular:
—field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting
—packing and preparation for market, for example drying, cleaning, grinding, disinfecting and ensilage of agricultural products
—storage of agricultural products
—stock minding, rearing and fattening
—hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings
—technical assistance
—destruction of weeds and pests, dusting and spraying of crops and land
—operation of irrigation and drainage equipment
—lopping, tree felling and other forestry services
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