European Commission 23 June 1994, REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT - APPLICATION OF COUNCIL REGULATION (EEC) No 218/92 OF 27 JANUARY 1992 ON ADMINISTRATIVE COOPERATION IN THE FIELD OF INDIRECT TAXATION (VAT)

COMMISSION OF THE EUROPEAN COMMUNITIES COM(94) 262 final Brussels, 23.06.1994 REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT APPLICATION OF COUNCIL REGULATION (EEC) No 218/92 OF 27 JANUARY 1992 ON ADMINISTRATIVE COOPERATION IN THE FIELD OF INDIRECT TAXATION (VAT) Summary The transitional value added tax (VAT) regime applicable from 1 January 1993 has led to changes in the