European Parliament and Committee on Economic and Monetary Affairs 18 May 1983, RESOLUTION CLOSING THE PROCEDURE FOR CONSULTATION OF THE EUROPEAN PARLIAMENT ON THE PROPOSAL FROM THE COMMISSION OF THE EUROPEAN COMMUNITIES TO THE COUNCIL FOR A THIRTEENTH COUNCIL DIRECTIVE ON HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - ARRANGEMENTS FOR THE REFUND OF VALUE ADDED TAX TO TAXABLE PERSONS NOT ESTABLISHED IN COMMUNITY TERRITORY
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European Union · · · 18-05-1983
20. 6. 83 Official Journal of the European Communities No C 161/111 Wednesday, 18 May 1983 TEXT PROPOSED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES (*) TEXT AMENDED BY THE EUROPEAN PARLIAMENT 3. Refunds may not be granted under conditions more favourable than those applied to Community taxable persons. Member States may make refunds conditional upon observance of the principle of reciprocity.
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