European Economic and Social Committee 30 January 1980, OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ON THE PROPOSAL FOR A FIFTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW, REGULATION OR ADMINISTRATIVE ACTION RELATING TO THE RULES GOVERNING TURNOVER TAX AND EXCISE DUTY APPLICABLE TO INTERNATIONAL TRAVEL

No C 113/34 Official Journal of the European Communities 7. 5. 80 Opinion on the proposal for a Fifth Council Directive on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable to international travel The text referred to the Committee has been published in Official Journal of the Euro- pean