1973/1003(CNS)

Turnover Taxes Harmonization Directive

PROPOSAL FOR A SIXTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF LEGISLATION OF MEMBER STATES CONCERNING TURNOVER TAXES

Stage: In force
Procedure: Directive · Consultation procedure
Last activity: 17 May 1977

Summary

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The Sixth VAT Directive (77/388/EEC) set a uniform VAT basis of assessment across the EEC, defining taxable persons, taxable transactions, place of supply, chargeable events, taxable amount, rates, exemptions and deduction rules. Member States had to bring their VAT systems into line by 1 January 1978 at the latest. It also created the VAT Advisory Committee and transitional derogations.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 6 Oct 2026. Something wrong on this page? Report an error.

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