European Parliament and Committee on Economic and Monetary Affairs 14 January 1986, 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 SIXTEENTH 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
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European Union · · · 14-01-1986
17.2.86 Official Journal of the European Communities No C 36/61 TEXT PROPOSED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES (b) their value inclusive of value added tax is higher than the first amount specified in Article 4 (1) (a) but not more than 2 000 ECU while at the same time being equal to or lower than the last taxed value, provided that they were last sold or imported subject to value
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