European Commission 14 March 1991, PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE FEDERAL REPUBLIC OF GERMANY TO APPLY A MEASURE DEROGATING FROM ARTICLE 2 ( 1 ) OF THE SIXTH COUNCIL DIRECTIVE ( 77/388/EEC ) OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES

COMMISSION OF THE EUROPEAN COMVIUNITIES COM(91)82 final Brussels,14 March 1991 Proposal for a COUNCIL DECISION authorizing the Federal Republic of Germany to apply a measure derogating from Article 2 (1) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission) ^ EXPLANATORY MEMORANDUM