Council of the European Union 12 June 1972, Second Council Directive 72/230/EEC of 12 June 1972 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel

Official Journal of the European Communities 565 No L 139/28 Official Journal of the European Communities 17.6.72 SECOND COUNCIL DIRECTIVE of 12 June 1972 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel (72/230/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, of