European Commission 3 February 1988, PROPOSAL FOR A COUNCIL DIRECTIVE SUPPLEMENTING THE COMMON SYSTEM OF VALUE ADDED TAX AND AMENDING ARTICLES 32 AND 28 OF DIRECTIVE 77/388/EEC - SPECIAL ARRANGEMENTS FOR SECOND-HAND GOODS, WORKS OF ART, ANTIQUES AND COLLECTOR' S ITEMS

No C 76/10 Official Journal of the European Communities 28. 3. 89 Proposal for a Council Directive supplementing the common system of value added tax and amending Articles 32 and 28 of Directive 77/388/EEC — Special arrangements for second-hand goods, works of art, antiques and collector's items COM(88) 846 final (Submitted by the Commission on 11 January 1989) (89/C 76/02) THE COUNCIL OF THE