77/388 Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment
(17 May 1977, OJ 1977 L145/1)
DIRECTIVE 77/388 WAS REPLACED FROM 1 JANUARY 2007 BY DIRECTIVE 2006/112 AND SO IS NO LONGER IN FORCE.
The Council of the European Communities,
Having regard to the Treaty establishing the European Economic Community, and in particular articles 99 and 100 thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament,
Having regard to the opinion of the Economic and Social Committee,