European Commission 7 May 1992, Proposal for a COUNCIL DECISION authorizing the Netherlands to apply a measure derogating from Article 21 (1) (a) of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes

COMMISSION OP THE EUROPEAN COMMUNITIES 1 C0M(92) 184 final 1 Brussels, 7 May 1992 I Proposal for a COUNCIL DECISION authorizing the Netherlands to apply a measure derogating from Article 2 K D ( a ) of the Sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission) EXPLANATORY MEMORANDUM 1.