Directive 1977/388 - Harmonization of the laws of the Member States relating to turnover taxes - Common system of VAT: uniform basis of assessment

Please note

This page contains a limited version of this dossier in the EU Monitor.

1.

Current status

This directive was in effect from May 23, 1977 until December 31, 2006 and should have been implemented in national regulation on January  1, 1978 at the latest.

2.

Key information

official title

Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
 
Legal instrument Directive
Number legal act Directive 1977/388
CELEX number i 31977L0388

3.

Key dates

Document 17-05-1977
Publication in Official Journal 13-06-1977; Special edition in Greek: Chapter 09 Volume 001,OJ L 145, 13.6.1977,Special edition in Czech: Chapter 09 Volume 001,Special edition in Spanish: Chapter 09 Volume 001,Special edition in Latvian: Chapter 09 Volume 001,Special edition in Finnish: Chapter 09 Volume 001,Special edition in Estonian: Chapter 09 Volume 001,Special edition in Hungarian: Chapter 09 Volume 001,Special edition in Maltese: Chapter 09 Volume 001,Special edition in Lithuanian: Chapter 09 Volume 001,Special edition in Portuguese: Chapter 09 Volume 001,Special edition in Polish: Chapter 09 Volume 001,Special edition in Slovak: Chapter 09 Volume 001,Special edition in Swedish: Chapter 09 Volume 001,Special edition in Slovenian: Chapter 09 Volume 001
Effect 23-05-1977; Entry into force Date notif.
End of validity 31-12-2006; Repealed by 32006L0112
Transposition 01-01-1978; At the latest See Art 1
01-01-1979; Denmark Federal Republic of Germany France Ireland Italy Luxembourg Netherlands See Art 1
01-01-1987; Greece At the latest See 386L0247 Art 1
Notification 23-05-1977

4.

Legislative text

Avis juridique important

|

5.

31977L0388

Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment

Official Journal L 145 , 13/06/1977 P. 0001 - 0040

Finnish special edition: Chapter 9 Volume 1 P. 0028

Greek special edition: Chapter 09 Volume 1 P. 0049

Swedish special edition: Chapter 9 Volume 1 P. 0028

Spanish special edition: Chapter 09 Volume 1 P. 0054

Portuguese special edition Chapter 09 Volume 1 P. 0054

SIXTH COUNCIL DIRECTIVE of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax : uniform basis of assessment (77/388/EEC)

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 (1),

Having regard to the opinion of the Economic and Social Committee (2),

Whereas all Member States have adopted a system of value added tax in accordance with the first and second Council Directives of 11 April 1967 on the harmonization of the laws of the Member States realting to turnover taxes (3);

Whereas the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources (4) provides that the budget of the Communities shall, irrespective of other revenue, be financed entirely from the Communities' own resources ; whereas these resources are to include those accruing from value added tax and obtained by applying a common rate of tax on a basis of assessment determined in a uniform manner according to Community rules;

Whereas further progress should be made in the effective removal of restrictions on the movement of persons, goods, services and capital and the integration of national economies;

Whereas account should be taken of the objective of abolishing the imposition of tax on the importation and the remission of tax on exportation in trade between Member States ; whereas it should be ensured that the common system of turnover taxes is non-discriminatory as regards the origin of goods and services, so that a common market permitting fair competition and resembling a real internal market may ultimately be achieved;

Whereas, to enhance the non-discriminatory nature of the tax, the term "taxable person" must be clarified to enable the Member States to extend it to cover persons who occasionally carry out certain transactions;

Whereas the term "taxable transaction" has led to difficulties, in particular as regards transactions treated as taxable transactions ; whereas these concepts must be clarified;

Whereas the determination of the place where taxable transactions are effected has been the subject of conflicts (1)OJ No C 40, 8.4.1974, p. 25. (2)OJ No C 139, 12.11.1974, p. 15. (3)OJ No 71, 14.4.1967, p. 1301/67. (4)OJ No L 94, 28.4.1970, p. 19.

concerning jurisdiction as between Member States, in particular as regards supplies of goods for assembly and the supply of services ; whereas although the place where a supply of services is effected should in principle be defined as the place where the person supplying the services has his principal place of business, that place should be defined as being in the country of the person to whom the services are supplied, in particular in the case of certain services supplied between taxable persons where the cost of the services is included in the price of the goods;

Whereas the concepts of chargeable event and of the charge to tax must be harmonized if the introduction and any subsequent alterations of the Community rate are to become operative at the same time in all Member States;

Whereas the taxable base must be harmonized so that the application of the Community rate to taxable...


More

This text has been adopted from EUR-Lex.

6.

Original proposal

 

7.

Sources and disclaimer

For further information you may want to consult the following sources that have been used to compile this dossier:

This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.

 

8.

Full version

This page is also available in a full version containing the summary of legislation, de geconsolideerde versie, the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand and finally the related cases of the European Court of Justice.

The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.

9.

EU Monitor

The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals the newly added documents and subsequent meetings in which these are scheduled for discussion or vote. The latest state of affairs is conveniently presented in such a way that a single glance is sufficient to keep informed. By way of alerts through e-mail or digital newsletters users and their clients are kept in the loop 24/7.

If you are interested in the EU Monitor, please contact us at info@eumonitor.eu.