Annex G Sixth Directive 77/388/EEC
Right of option
Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 G
1.The right of option referred to in Article 28 (3) (c) may be granted in the following circumstances:
(a)in the case of transactions specified in Annex E:
Member States which already exempt these supplies but also give right of option for taxation, may maintain this right of option
(b)in the case of transactions specified in Annex F:
Member States which provisionally maintain the right to exempt such supplies may grant taxable persons the right to opt for taxation.
2.Member States already granting a right of option for taxation not covered by the provisions of paragraph 1 above may allow taxpayers exercising it to maintain it until at the latest the end of three years from the date the Directive comes into force.
Consolidated version on EUR-Lex (CELEX 01977L0388-20060101). © European Union. Only the Official Journal is authentic.