Sixth Council Directive 77/388/EEC 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 (OJ L 145, 13.6.1977, p 1.)
OV L 145 13.6.1977.; iepriekšējo reizi grozīta ar Direktīvu 2006/18/EK, OV L 51 22.2.2006., 12. lpp.