European Commission 15 September 1994, Proposal for a COUNCIL DIRECTIVE AMENDING DIRECTIVE 77/388/EEC AND DETERMINING THE SCOPE OF ARTICLE 14(1)(d) AS REGARDS EXEMPTION FROM VALUE ADDED TAX ON THE FINAL IMPORTATION OF CERTAIN GOODS

COMVIISSION OF THE EUROPEAN COMVIUNITIES C0M(94) 370 final Brussels, 15.09.1994 94/0197 (CNS) Proposal for a COUNCIL DIRECTIVE AMENDING DIRECTIVE 77/388/EEC AND DETERMINING THE SCOPE OF ARTICLE 14(1)(d) AS REGARDS EXEMPTION FROM VALUE ADDED TAX ON THE FINAL IMPORTATION OF CERTAIN GOODS (presented by the Commission) 2 EXPLANATORY MEMORANDUM Article 14(1)(d) of Directive 77/388/EEC1, as last