13.6.77 Official Journal of the European Communities No L 145/1 (Acts whose publication is not obligatory) COUNCIL 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) THE COUNCIL OF THE EUROPEAN COMMUNITIES, ~ Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Parlia- ment (1), Having regard to the opinion of the Economic and Social Committee (3), Whereas all Member States have adopted a system of value added tax in accordance with the first and second Council Directives of 11 April 1967 on the harmonization of the laws of the Member States realting to turnover taxes (3); Whereas the Decision of 21 April 1970 on the replace- ment of financial contributions from Member States by the Communities’ own resources (*) provides that the budget of the Communities shall, irrespective of other re- venue, be financed entirely from the Communities’ own resources; whereas these resources are to include those ac- cruing from value added tax and obtained by applying a (1) OJ No C 40, 8. 4. 1974, p. 25. () OJ No C 139, 12. 11. 1974, p. 15. () O No 71, 14. 4. 1967, p. 1301/67. () O] No L 94, 28. 4. 1970, p. 19. common rate of tax on a basis of assessment determined in a uniform manner according to Community rules; Whereas further progress should be made in the effective removal of restrictions on the movement of persons, goods, services and capital and the integration of national economies; Whereas account should be taken of the objective of abolishing the imposition of tax on the importation and the remission of tax on exportation in trade between Member States; whereas it should be ensured that the common system of turnover taxes is non-discriminatory as regards the origin of goods and services, so that a com- mon market permitting fair competition and resembling a real internal market may ultimately be achieved; Whereas, to enhance the non-discriminatory nature of the tax, the term ‘taxable person’ must be clarified to enable the Member States to extend it to cover persons who occa- sionally carry out certain transactions; Whereas the term ‘taxable transaction’ has led to difficul- ties, in particular as regards transactions treated as taxable transactions; whereas these concepts must be clarified; Whereas the determination of the place where taxable transactions are effected has been the subject of conflicts