Handy overview to link the Sixth EU VAT Council Directive (77/388/EEC) which was applicable till Dec 31, 206 with the EU VAT Directive 2006/112/EC currently applicable. ECJ cases referred and still refer in some cases to the Sixth EU VAT Council Directive (77/388/EEC), while currently VAT experts are familiar with the EU VAT Directive 2006/112/EC.
Legislative texts:
- Sixth Council Directive 77/388/EEC (valid till Dec 31, 2006)
- EU VAT Directive 2006/112/EU – Current Consolidated version (applicable as of July 1, 2021)
| Sixth Directive | Directive 2006/112/EC | |
| 2 | 2 | |
| 3 | 5 to 8 | |
| 4(1) and (2) | 9(1) | |
| 4(3) | 12 | |
| 4(4) | 10 and 11 | |
| 4(5) | 13 | |
| 5(1) | 14(1) | |
| 5(2) | 15(1) | |
| 5(3) | 15(2) | |
| 5(4) | 14(2) | |
| 5(5) | 14(3) | |
| 5(6) | 16 | |
| 5(7) | 18 | |
| 5(8) | 19 | |
| 6(1) | 24(1) and 25 | |
| 6(2) | 26 | |
| 6(3) | 27 | |
| 6(4) | 28 | |
| 6(5) | 29 | |
| 7(1) | 30 | |
| 7(2) | 60 | |
| 7(3) | 61 | |
| 8(1)(a) | 32 and 36 | |
| 8(1)(b) | 31 | |
| 8(1)(c) | 37 | |
| 8(1)(d) | 38 | |
| 8(1)(e) | 39 | |
| 8(2) | 32, 2nd § | |
| 9(2)(a) | 47 | |
| 9 | See remark (1) | |
| 10(1) | 62 | |
| 10(2) | 63, 64, 65 and 66 | |
| 10(3) | 70 and 71 | |
| 11(A)(1)(a) | 73 | |
| 11(A)(1)(b) | 74 | |
| 11(A)(1)(c) | 75 | |
| 11(A)(1)(d) | 77 | |
| 11(A)(2) | 78 | |
| 11(A)(3) | 79, 80 and 87 | |
| 11(A)(4) | 81 | |
| 11(A)(5) | 82 | |
| 11(A)(6) | 80 | |
| 11(A)(7) | 72 | |
| 11(B)(1) | 85 | |
| 11(B)(3) | 86 | |
| 11(B)(4) | 87 | |
| 11(B)(5) | 88 | |
| 11(B)(6) | 89 | |
| 11(C)(1) | 90 | |
| 11(C)(2) | 91 | |
| 11(C)(3) | 92 | |
| 12(1) | 93 | |
| 12(2) | 95 | |
| 12(3) | 96, 97, 98, 99, 102 and 103 | |
| 12(4) | 99(2), 100 and 101 | |
| 12(5) | 94(2) | |
| 12(6) | 105 | |
| 13(A)(1), opening sent. | 131 | |
| 13(A)(1)(a) to (n) | 132(1)(a) to (n) | |
| 13(A)(1)(o) | 132(1)(o) and (2) | |
| 13(A)(1)(p) and (q) | 132(1)(p) and (q) | |
| 13(A)(2)(a) | 133 | |
| 13(A)(2)(b) | 134 | |
| 13(B), opening sent. | 131 | |
| 13(B)(a) | 135(1)(a) | |
| 13(B)(b) | 135(1)(l) and (2) | |
| 13(B)(c) | 136(a) and (b) | |
| 13(B)(d)(1) to (5) | 135(1)(b) to (f) | |
| 13(B)(d)(6) | 135(1)(g) | |
| 13(B)(e) to (h) | 135(1)(h) to (k) | |
| 13(C) | 137 | |
| 14(1), opening sent. | 131 | |
| 14(1)(a) | 143(1)(a) | |
| 14(1)(d) | 143(1)(b) and (c) | |
| 14(1)(e) | 143(1)(e) | |
| 14(1)(g) | 143(1)(f) to (i) | |
| 14(1)(h) | 143(1)(j) | |
| 14(1)(i) | 144 | |
| 14(1)(j) | 143(1)(k) | |
| 14(1)(k) | 143(1)(l) | |
| 14(2) | 145 | |
| 15, opening sent. | 131 | |
| 15(1) | 146(1)(a) | |
| 15(2) | 146(1)(b) and 147 | |
| 15(3) | 146(1)(d) | |
| 15(4) | 148 and 150 | |
| 15(5) | 148(c) | |
| 15(6) | 148(f) | |
| 15(7) | 148(e) | |
| 15(8) | 148(d) | |
| 15(9) | 148(g) | |
| 15(10) | 151(1) and (2) | |
| 15(11) | 152 | |
| 15(12) | 146(1)(c) and (2) | |
| 15(13) | 146(1)(e) | |
| 15(14) | 153 | |
| 15(15) | 149 | |
| 16(1) | 154 to 161, 163 and 202 | |
| 16(1a) | 162 | |
| 16(2) | 164 and 165 | |
| 16(3) | 166 | |
| 17(1) | 167 | |
| 17(2) | 168 | |
| 17(3) | 169 and 170 | |
| 17(4) | 171 | |
| 17(5) | 173 | |
| 17(6) | 176 | |
| 17(7) | 177 | |
| 18(1)(a) | 178(a) | |
| 18(1)(b) | 178(e) | |
| 18(1)(c) | 178(b) and (d) | |
| 18(1)(d) | 178(f) | |
| 18(1)(e) | 178(c) | |
| 18(2) | 179 | |
| 18(3) | 180 | |
| 18(3)(a) | 181 and 182 | |
| 18(4) | 183 | |
| 19(1) | 174(1) and 175(1) | |
| 19(2) | 174(2) and (3) | |
| 19(3) | 175(2) and (3) | |
| 20(1), opening sent. | 186 | |
| 20(1)(a) | 184 | |
| 20(1)(b) | 185(1) and (2) | |
| 20(2) | 187 | |
| 20(3) | 188 | |
| 20(4) | 189 and 190 | |
| 20(5) | 191 | |
| 20(6) | 192 | |
| 21(1)(a) | 193 and 194(1) and (2) | |
| 21(1)(b) | 196 | |
| 21(1)(c) | 197 | |
| 21(1)(d) | 203 | |
| 21(1)(e) | 200 | |
| 21(1)(f) | 195 | |
| 21(2) | 199 and 204 | |
| 21(3) | 205 | |
| 21(4) | 201 | |
| 22(1)(a) | 213(1) | |
| 22(1)(b) | 213(2) | |
| 22(1)(c) | 214 | |
| 22(1)(d) | 215 | |
| 22(1)(e) | 216 | |
| 22(2)(a) | 242 | |
| 22(2)(b) | 243 | |
| 22(3)(a), 1st § . | 220 | |
| 22(3)(a), 2nd § | 220(4) and (5) | |
| 22(3)(a), 3nd § | 221(1) | |
| 22(3)(a), 4th § | 221(2) | |
| 22(3)(a), 5th § | 219 and 228 | |
| 22(3)(a), 6th § | 222 | |
| 22(3)(a), 7th § | 223 | |
| 22(3)(a), 8th § | 224(1) and (2) | |
| 22(3)(a), 9th § | 224(3) | |
| 22(3)(a), 10th § | 225 | |
| 22(3)(b), 1st §, 1st ti 12th indents | 226(1) to (12) | |
| 22(3)(b), 1st §, 13th indent | 226(13) and (14) | |
| 22(3)(b), 1st §, 14th indent | 226(15) | |
| 22(3)(b), 2nd § | 227 | |
| 22(3)(b), 3nd § | 229 | |
| 22(3)(b), 4th § | 230 | |
| 22(3)(b), 5th § | 231 | |
| 22(3)(c), 1st § . | 232 | |
| 22(3)(c), 2nd §, opening sent. | 233(1), 1st § . | |
| 22(3)(c), 2nd §, 1st indent, 1st sent. | 233(1), 1st § . (a) | |
| 22(3)(c), 2nd §, 1st indent, 2nd sent. | 233(2) | |
| 22(3)(c), 2nd §, 2nd indent, 1st sent. | 233(1), 1st § . (b) | |
| 22(3)(c), 2nd §, 2nd indent, 2nd sent. | 233(3) | |
| 22(3)(c), 3nd §, 1st sent. | 233(1), 2nd § | |
| 22(3)(c), 3nd §, 2nd sent. | 237 | |
| 22(3)(c), 4th § | 234 | |
| 22(3)(c), 5th § | 235 | |
| 22(3)(c), 6th § | 236 | |
| 22(3)(d), 1st § | 244 | |
| 22(3)(d), 2nd §, 1st sent. | 245(1) | |
| 22(3)(d), 2nd §, 2nd and 3th sent. | 245(2), 1st and 2nd § s | |
| 22(3)(d), 3nd §, 1st and 2nd sent. | 246, 1st and 2nd § s | |
| 22(3)(d), 4th, 5th and 6th § | 247(1), (2) and (3) | |
| 22(3)(d), 7th § | 248 | |
| 22(3)(e), 1st § . | 217, 241 | |
| 22(3)(e), 2nd § | 218 | |
| 22(4)(a), 1st and 2nd sent.s | 252(1) | |
| 22(4)(a), 3th and 4th sent.s | 252(2), 1st and 2nd § s | |
| 22(4)(a), 5th sent. | 250(2) | |
| 22(4)(b) | 250(1) | |
| 22(4)(c), 1st indent, 1st and 2nd § | 251(a) and (b) | |
| 22(4)(c), 2nd indent, 1st § | 251(c) | |
| 22(4)(c), 2nd indent, 2nd § | 251(d) and (e) | |
| 22(5) | 206 | |
| 22(6)(a), 1st and 2nd sent.s | 261(1) | |
| 22(6)(a), 3th sent. | 261(2) | |
| 22(6)(b), 1st § . | 262 | |
| 22(6)(b), 2nd § , 1st sent. | 263(1), 1st § . | |
| 22(6)(b), 2nd § , 2nd sent. | 263(2) | |
| 22(6)(b), 3nd § , 1st and 2nd indents | 264(1)(a) and (b) | |
| 22(6)(b), 3nd § , 3th indent, 1st sent. | 264(1)(d) | |
| 22(6)(b), 3nd § , 3th indent, 2nd sent. | 264(2), 1st § . | |
| 22(6)(b), 4th § , 1st indent | 264(1)(c) and (e) | |
| 22(6)(b), 4th § , 2nd indent, 1st sent. | 264(1)(f) | |
| 22(6)(b), 4th § , 2nd indent, 2nd sent. | 264(2), 2nd § | |
| 22(6)(b), 5th § , 1st and 2nd indents | 265(1)(a) and (b) | |
| 22(6)(b), 5th § , 3th indent, 1st sent. | 265(1)(c) | |
| 22(6)(b), 5th § , 3th indent, 2nd sent. | 265(2) | |
| 22(6)(c), 1st indent | 263(1), 2nd § | |
| 22(6)(c), 2nd indent | 266 | |
| 22(6)(d) | 254 | |
| 22(6)(e), 1st § . | 268 | |
| 22(6)(e), 2nd § | 259 | |
| 22(7) | 207, 256 and 267 | |
| 22(8) | 273 | |
| 22(9)(a) | 272(1) | |
| 22(9)(b) | 272(3) | |
| 22(9)(c) | 212 | |
| 22(9)(d) | 238(1), (2) and (3) | |
| 22(9)(e) | 239 and 240 | |
| 22(10) | 209 and 257 | |
| 22(11) | 210 and 258 | |
| 22(12) | 269, 270 and 271 | |
| 22a | 249 | |
| 23 | 211 and 260 | |
| 24(1) | 281 | |
| 24(2) | 292 and 294 to 286 | |
| 24(3) | 282 and 283 | |
| 24(4) | 288 | |
| 24(5) | 289 | |
| 24(6) | 290 | |
| 24(7) | 291 | |
| 24(8) | 293 | |
| 24(9) | 294 | |
| 24a | 287(7) to (16) | |
| 25(1) | 296(1) | |
| 25(2) | 295(1) | |
| 25(3) | 297, 298 and 299 | |
| 25(4) | 272 | |
| 25(5) | 300 and 302 | |
| 25(6) | 301 and 303 | |
| 25(7) | 304 | |
| 25(8) | 301(2) | |
| 25(9) | 296(2) and 305 | |
| 25(10) | 296(3) | |
| 25(11) and (12) | – | |
| 26(1) | 306 | |
| 26(2) | 307 and 308 | |
| 26(3) | 309 | |
| 26(4) | 310 | |
| 26a(A) | 311 | |
| 26a(B) | 312 to 325 | |
| 26a(C) | 333 to 340 | |
| 26a(D) | 4, 35, 139(3), 313(2) and 333(2) | |
| 26b(A) | 344 and 345 | |
| 26b(B) | 346 and 347 | |
| 26b(C) | 348 to 351 | |
| 26b(D) | 354 and 355 | |
| 26b(E) | 356 | |
| 26b(F) | 198, 208 and 255 | |
| 26b(G) | 198, 352 and 353 | |
| 26c(A) | 358 | |
| 26c(B) | 359 to 369 and 204(1) | |
| 27 | 394 and 395 | |
| 28(2) | 109 to 115, 117(2), 118, 120 to 122 | |
| 28(3) | 370 to 374, 391 and 392 | |
| 28(3a) | 376 | |
| 28(4) and (5) | 393(1) and (2) | |
| 28(6) – | – | |
| 28a(1) | 2(1)(b)(i) to (iii), 3(1) and 3(3) | |
| 28a(1a) | 3(1)(a) and (2) | |
| 28a(2) | 2(2) | |
| 28a(3) | 20 | |
| 28a(4) | 9(2) and 172 | |
| 28a(5) | 17 | |
| 28a(6) | 21 and 22 | |
| 28a(7) | 23 | |
| 28b(A) | 40 to 42 | |
| 28b(B) | 33 and 34 | |
| 28b(C) | See remark (1) | |
| 28c(A) | 131, 138 and 139 | |
| 28c(B) | 131 and 140 | |
| 28c(C) | 142 | |
| 28c(D) | 131 and 143(1)(d) | |
| 28c(E)(3) | 141 | |
| 28d | 67, 68 and 69(1) and (2) | |
| 28e | 76, 83 and 84, 93(2)(b) and 94(1) | |
| 28k | 158(2) and (3) | |
| 28l | 402 | |
| 28m | 399 | |
| 28n | – | |
| 28o(1) | 4(b), 35, 139(3) and 326 to 332 | |
| 28o(2) | 326, 2nd § | |
| 28o(3) | 341 | |
| 28p(1) | 405 | |
| 28p(2) | 406 | |
| 28p(3) | 407 | |
| 28p(4) | 408(1) | |
| 28p(5) | 408(2) | |
| 28p(6) | 409 | |
| 28p(7) | 410 | |
| 29 | 398 | |
| 29a | 397 | |
| 30 | 396 | |
| 31(2) | 400 | |
| 33(1) | 401 | |
| 33(2) | 2(3) | |
| 33a(1) | 274 to 277 | |
| 33a(2) | 278 to 280 | |
| 34 | 404 | |
| 35 | 403 | |
| 38 | 414 | |
| Annex D | Annex I | |
| Annex E | Annex X, Part A | |
| Annex F | Annex X, Part B | |
| Annex G | See 137 | |
| Annex H | Annex III | |
| Remarks | ||
| (1) The place-of-supply rules relating to services have been replaced and renumbered with effect From January 1, 2010 from 1 January 2010. | ||
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