Sixth VAT Directive - fully integrated text 27 January 2001 (edition 21 June 2001)

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 2000/65/EC of 17 October 2000 came into force on 21 October 2000, Member States do not have to comply with it until 31 December 2001.