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An Séú Treoir 77/388/CEE ón gComhairle an 17 Bealtaine 1977 maidir le comhchuibhiú dhlíthe na mBallstát a bhaineann le cánacha láimhdeachais - Comhchóras cánach breisluacha: bonn aonfhoirmeach measúnachta (IO L 145, 13.6.1977, lch. 1).
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).