Sixth VAT Directive 2002-2 fully integrated text 15 May 2002

This edition sets out the current text of Directive 77/388/EEC of 17 May 1977 ('the Sixth Directive') as amended by the Directives, Treaties of Accession and Regulations listed on the following pages affecting the provisions of the original Directive. Note that although Council Directive 2002/38/EC of 7 May 2002 has entered into force on 15 May 2002, Member States do not have to comply with it until 1 July 2003. The arrangements applicable to radio and television broadcasting services and certain electronically supplied services apply from 1 July 2003 until 1 July 2006.