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Transposition/ correlation/ conversion table: Sixth EU VAT Council Directive (77/388/EEC) vs. VAT Directive 2006/112/EC

Handy overview to link the Sixth EU VAT Council Directive (77/388/EEC) which was applicable till Dec 31, 206 with the EU VAT Directive 2006/112/EC currently applicable. ECJ cases referred and still refer in some cases to the Sixth EU VAT Council Directive (77/388/EEC), while currently VAT experts are familiar with the EU VAT Directive 2006/112/EC.

Legislative texts:

 

Sixth Directive Directive 2006/112/EC
2 2
3 5 to 8
  4(1) and (2) 9(1)
  4(3) 12
  4(4) 10 and 11
  4(5) 13
  5(1) 14(1)
  5(2) 15(1)
  5(3) 15(2)
  5(4) 14(2)
  5(5) 14(3)
  5(6) 16
  5(7) 18
  5(8) 19
  6(1) 24(1) and 25
  6(2) 26
  6(3) 27
  6(4) 28
  6(5) 29
  7(1) 30
  7(2) 60
  7(3) 61
  8(1)(a) 32 and 36
  8(1)(b) 31
  8(1)(c) 37
  8(1)(d) 38
  8(1)(e) 39
  8(2) 32, 2nd §
  9(2)(a) 47
9 See remark (1)
  10(1) 62
  10(2) 63, 64, 65 and 66
  10(3) 70 and 71
  11(A)(1)(a) 73
  11(A)(1)(b) 74
  11(A)(1)(c) 75
  11(A)(1)(d) 77
  11(A)(2) 78
  11(A)(3) 79, 80 and 87
  11(A)(4) 81
  11(A)(5) 82
  11(A)(6) 80
  11(A)(7) 72
  11(B)(1) 85
  11(B)(3) 86
  11(B)(4) 87
  11(B)(5) 88
  11(B)(6) 89
  11(C)(1) 90
  11(C)(2) 91
  11(C)(3) 92
  12(1) 93
  12(2) 95
  12(3) 96, 97, 98, 99, 102 and 103
  12(4) 99(2), 100 and 101
  12(5) 94(2)
  12(6) 105
  13(A)(1), opening sent. 131
  13(A)(1)(a) to (n) 132(1)(a) to (n)
  13(A)(1)(o) 132(1)(o) and (2)
  13(A)(1)(p) and (q) 132(1)(p) and (q)
  13(A)(2)(a) 133
  13(A)(2)(b) 134
  13(B), opening sent. 131
  13(B)(a) 135(1)(a)
  13(B)(b) 135(1)(l) and (2)
  13(B)(c) 136(a) and (b)
  13(B)(d)(1) to (5) 135(1)(b) to (f)
  13(B)(d)(6) 135(1)(g)
  13(B)(e) to (h) 135(1)(h) to (k)
  13(C) 137
  14(1), opening sent. 131
  14(1)(a) 143(1)(a)
  14(1)(d) 143(1)(b) and (c)
  14(1)(e) 143(1)(e)
  14(1)(g) 143(1)(f) to (i)
  14(1)(h) 143(1)(j)
  14(1)(i) 144
  14(1)(j) 143(1)(k)
  14(1)(k) 143(1)(l)
  14(2) 145
  15, opening sent. 131
  15(1) 146(1)(a)
  15(2) 146(1)(b) and 147
  15(3) 146(1)(d)
  15(4) 148 and 150
  15(5) 148(c)
  15(6) 148(f)
  15(7) 148(e)
  15(8) 148(d)
  15(9) 148(g)
  15(10) 151(1) and (2)
  15(11) 152
  15(12) 146(1)(c) and (2)
  15(13) 146(1)(e)
  15(14) 153
  15(15) 149
  16(1) 154 to 161, 163 and 202
  16(1a) 162
  16(2) 164 and 165
  16(3) 166
  17(1) 167
  17(2) 168
  17(3) 169 and 170
  17(4) 171
  17(5) 173
  17(6) 176
  17(7) 177
  18(1)(a) 178(a)
  18(1)(b) 178(e)
  18(1)(c) 178(b) and (d)
  18(1)(d) 178(f)
  18(1)(e) 178(c)
  18(2) 179
  18(3) 180
  18(3)(a) 181 and 182
  18(4) 183
  19(1) 174(1) and 175(1)
  19(2) 174(2) and (3)
  19(3) 175(2) and (3)
  20(1), opening sent. 186
  20(1)(a) 184
  20(1)(b) 185(1) and (2)
  20(2) 187
  20(3) 188
  20(4) 189 and 190
  20(5) 191
  20(6) 192
  21(1)(a) 193 and 194(1) and (2)
  21(1)(b) 196
  21(1)(c) 197
  21(1)(d) 203
  21(1)(e) 200
  21(1)(f) 195
  21(2) 199 and 204
  21(3) 205
  21(4) 201
  22(1)(a) 213(1)
  22(1)(b) 213(2)
  22(1)(c) 214
  22(1)(d) 215
  22(1)(e) 216
  22(2)(a) 242
  22(2)(b) 243
  22(3)(a), 1st § . 220
  22(3)(a), 2nd § 220(4) and (5)
  22(3)(a), 3nd § 221(1)
  22(3)(a), 4th § 221(2)
  22(3)(a), 5th § 219 and 228
  22(3)(a), 6th § 222
  22(3)(a), 7th § 223
  22(3)(a), 8th § 224(1) and (2)
  22(3)(a), 9th § 224(3)
  22(3)(a), 10th § 225
  22(3)(b), 1st §, 1st ti 12th  indents 226(1) to (12)
  22(3)(b), 1st §, 13th indent 226(13) and (14)
  22(3)(b), 1st §, 14th indent 226(15)
  22(3)(b), 2nd § 227
  22(3)(b), 3nd § 229
  22(3)(b), 4th § 230
  22(3)(b), 5th § 231
  22(3)(c), 1st § . 232
  22(3)(c), 2nd §, opening sent. 233(1), 1st § .
  22(3)(c), 2nd §, 1st indent, 1st sent. 233(1), 1st § .  (a)
  22(3)(c), 2nd §, 1st indent, 2nd sent. 233(2)
  22(3)(c), 2nd §, 2nd indent, 1st sent. 233(1), 1st § .  (b)
  22(3)(c), 2nd §, 2nd indent, 2nd sent. 233(3)
  22(3)(c), 3nd §, 1st sent. 233(1), 2nd §
  22(3)(c), 3nd §, 2nd sent. 237
  22(3)(c), 4th § 234
  22(3)(c), 5th § 235
  22(3)(c), 6th § 236
  22(3)(d), 1st § 244
  22(3)(d), 2nd §, 1st sent. 245(1)
  22(3)(d), 2nd §, 2nd and 3th sent. 245(2), 1st and 2nd § s
  22(3)(d), 3nd §, 1st and 2nd sent. 246, 1st and 2nd § s
  22(3)(d), 4th, 5th and 6th § 247(1), (2) and (3)
  22(3)(d), 7th § 248
  22(3)(e), 1st § . 217, 241
  22(3)(e), 2nd § 218
  22(4)(a), 1st and 2nd sent.s 252(1)
  22(4)(a), 3th and 4th sent.s 252(2), 1st and 2nd § s
  22(4)(a), 5th sent. 250(2)
  22(4)(b) 250(1)
  22(4)(c), 1st indent, 1st and 2nd § 251(a) and (b)
  22(4)(c), 2nd indent, 1st § 251(c)
  22(4)(c), 2nd indent, 2nd § 251(d) and (e)
  22(5) 206
  22(6)(a), 1st and 2nd sent.s 261(1)
  22(6)(a), 3th sent. 261(2)
  22(6)(b), 1st § . 262
  22(6)(b), 2nd § , 1st sent. 263(1), 1st § .
  22(6)(b), 2nd § , 2nd sent. 263(2)
  22(6)(b), 3nd § , 1st and 2nd indents 264(1)(a) and (b)
  22(6)(b), 3nd § , 3th indent, 1st sent. 264(1)(d)
  22(6)(b), 3nd § , 3th indent, 2nd sent. 264(2), 1st § .
  22(6)(b), 4th § , 1st indent 264(1)(c) and (e)
  22(6)(b), 4th § , 2nd indent, 1st sent. 264(1)(f)
  22(6)(b), 4th § , 2nd indent, 2nd sent. 264(2), 2nd §
  22(6)(b), 5th § , 1st and 2nd indents 265(1)(a) and (b)
  22(6)(b), 5th § , 3th indent, 1st sent. 265(1)(c)
  22(6)(b), 5th § , 3th indent, 2nd sent. 265(2)
  22(6)(c), 1st indent 263(1), 2nd §
  22(6)(c), 2nd indent 266
  22(6)(d) 254
  22(6)(e), 1st § . 268
  22(6)(e), 2nd § 259
  22(7) 207, 256 and 267
  22(8) 273
  22(9)(a) 272(1)
  22(9)(b) 272(3)
  22(9)(c) 212
  22(9)(d) 238(1), (2) and (3)
  22(9)(e) 239 and 240
  22(10) 209 and 257
  22(11) 210 and 258
  22(12) 269, 270 and 271
  22a 249
23 211 and 260
  24(1) 281
  24(2) 292 and 294 to 286
  24(3) 282 and 283
  24(4) 288
  24(5) 289
  24(6) 290
  24(7) 291
  24(8) 293
  24(9) 294
  24a 287(7) to (16)
  25(1) 296(1)
  25(2) 295(1)
  25(3) 297, 298 and 299
  25(4) 272
  25(5) 300 and 302
  25(6) 301 and 303
  25(7) 304
  25(8) 301(2)
  25(9) 296(2) and 305
  25(10) 296(3)
  25(11) and (12)
  26(1) 306
  26(2) 307 and 308
  26(3) 309
  26(4) 310
  26a(A) 311
  26a(B) 312 to 325
  26a(C) 333 to 340
  26a(D) 4, 35, 139(3), 313(2) and 333(2)
  26b(A) 344 and 345
  26b(B) 346 and 347
  26b(C) 348 to 351
  26b(D) 354 and 355
  26b(E) 356
  26b(F) 198, 208 and 255
  26b(G) 198, 352 and 353
  26c(A) 358
  26c(B) 359 to 369 and 204(1)
27 394 and 395
  28(2) 109 to 115, 117(2), 118, 120 to 122
  28(3) 370 to 374, 391 and 392
  28(3a) 376
  28(4) and (5) 393(1) and (2)
  28(6) –
  28a(1) 2(1)(b)(i) to (iii), 3(1) and 3(3)
  28a(1a) 3(1)(a) and (2)
  28a(2) 2(2)
  28a(3) 20
  28a(4) 9(2) and 172
  28a(5) 17
  28a(6) 21 and 22
  28a(7) 23
  28b(A) 40 to 42
  28b(B) 33 and 34
  28b(C) See remark (1)
  28c(A) 131, 138 and 139
  28c(B) 131 and 140
  28c(C) 142
  28c(D) 131 and 143(1)(d)
  28c(E)(3) 141
  28d 67, 68 and 69(1) and (2)
  28e 76, 83 and 84, 93(2)(b) and 94(1)
  28k 158(2) and (3)
  28l 402
  28m 399
  28n
  28o(1) 4(b), 35, 139(3) and 326 to 332
  28o(2) 326, 2nd §
  28o(3) 341
  28p(1) 405
  28p(2) 406
  28p(3) 407
  28p(4) 408(1)
  28p(5) 408(2)
  28p(6) 409
  28p(7) 410
29 398
  29a 397
30 396
  31(2) 400
  33(1) 401
  33(2) 2(3)
  33a(1) 274 to 277
  33a(2) 278 to 280
34 404
35 403
38 414
Annex D Annex I
Annex E Annex X, Part A
Annex F Annex X, Part B
Annex G See   137
Annex H Annex III
Remarks
(1) The place-of-supply rules relating to services have been replaced and renumbered with effect From January 1, 2010 from 1 January 2010.

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