Council of the European Union 17 December 2012, 2012/794/EU: Council Implementing Decision of 17 December 2012 authorising Bulgaria and Romania to apply measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax

Also known as

European Union · · · 17-12-2012

19.12.2012

EN

Official Journal of the European Union

L 349/55

COUNCIL IMPLEMENTING DECISION

of 17 December 2012

authorising Bulgaria and Romania to apply measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax

(2012/794/EU)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

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