European Commission 25 January 1983, PROPOSAL FOR A TWELFTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX: EXPENDITURE NOT ELIGIBLE FOR DEDUCTION OF VALUE ADDED TAX

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European Union · · · Cited by 5 · 25-01-1983

No C 37/8 Official Journal of the European Communities 10.2.83 II (Preparatory Acts) COMMISSION Proposal for a Twelfth Council Directive on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: expenditure not eligible for deduction of value added tax (Submitted by the Commission to the Council on 25 January 1983) THE COUNCIL OF THE

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