Council Directive of 17 May 1977 (77/388/EEC) - generally known as the Sixth VAT Directive. that entered into force on 1 January 1978 is a corner stone of VAT legislation and constitutes a general framework including main important features of a multi-phased net general turnover taxation.
Council Directive of 17 May 1977 (77/388/EEC) - generally known as the Sixth VAT Directive. that entered into force on 1 January 1978 is a corner stone of VAT legislation and constitutes a general framework including main important features of a multi-phased net general turnover taxation.