European Commission 18 July 1984, PROPOSAL FOR A SIXTEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES. COMMON SYSTEM OF VALUE ADDED TAX: COMMON SCHEME FOR CERTAIN GOODS ON WHICH VALUE ADDED TAX HAS BEEN FINALLY PAID AND WHICH ARE IMPORTED BY A FINAL CONSUMER IN ONE MEMBER STATE FROM ANOTHER MEMBER STATE

No C 226/2 Official Journal of the European Communities 28. 8. 84 II (Preparatory Acts) COMMISSION Proposal for a 16th Council Directive on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: common scheme for certain goods on which value added tax has been finally paid and which are imported by a final consumer in one Member State