29It should be noted at the outset that neither Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) nor Directive 2006/112, in its version prior to the amendments resulting from Directive 2016/1065, laid down specific provisions, for the purposes of levying VAT, governing transactions subject to that tax in which vouchers were used.
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