European Commission 14 May 1997, Commission report to the Council presented in accordance with Article 2 of Council Decision 92/544/EEC of 23 November 1992 (application of measures derogating from Article 17 and Article 22(3), (4) and (5) of the sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes)

COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 14.05.1997 COM(97) 215 final COMMISSION REPORT TO THE COUNCIL presented in accordance with Article 2 of Council Decision 92/544/EEC of 23 November 1992 (application of measures derogating from Article 17 and Article 22(3), (4) and (5) of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes)