Sixth VAT Directive 2002-1 fully integrated text 6 February 2002

This edition sets out the current text of Directive 77/388/EEC of 17 May 1977 ('the Sixth Directive') as amended by the Directives, Treaties of Accession and Regulations listed on the following pages affecting the provisions of the original Directive. Note that although Council Directive 2001/115/EC of 20 December 2001 has entered into force on 6 February 2002, Member States do not have to comply with it until 1 January 2004.