Recast of the Sixth Directive
The Recast re-classifies and re-structures the provisions in the Sixth Direction without making any major substantive changes. Before taking effect, the Recast had already been amended by Council Directive no. 2006/138/EC (published in OJ part L 384) on 29 December 2006 to extend the applicability in time by an additional two years of some of its provisions governing the place of performance of electronically provided services, and radio and television broadcasting, initially due to expire in 2006.
Notes
[2] Sixth Council Directive of 17 May 1977 on harmonization of the laws of Member States relating to turnover taxes – common system of value added tax: unified tax base (77/388/EEC)
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