European Commission 29 January 1997, Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services
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European Union · · · 29-01-1997
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 29.01.1997 COM(97)4final 97/0030 (CNS) Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services (presented by the Commission) EXPLANATORY MEMORANDUM I. Introduction The aim of this proposal is to amend the VAT rules applicable to telecommunications services.
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