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)

Published date01 January 2006
Subject MatterValue added tax,Approximation of laws,Taxation,Internal market - Principles
Official Gazette PublicationOfficial Journal of the European Communities, L 145, 13 June 1977
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