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)
| Coming into Force | 01 January 2006 |
| End of Effective Date | 31 December 2006 |
| Published date | 01 January 2006 |
| ELI | http://data.europa.eu/eli/dir/1977/388/2006-01-01 |
| Date | 01 January 2006 |
| Celex Number | 01977L0388-20060101 |
| Court | Provisional data |
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