European Commission 25 March 1998, Proposal for a Council Decision authorising the Kingdom of Spain to apply a measure derogating from Articles 2 and 28A(1) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes

COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 26.03.1998 COM(1998) 184 final Proposal for a COUNCIL DECISION authorising the Kingdom of Spain to apply a measure derogating from Articles 2 and 28a(l) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (presented by the Commission) EXPLANATORY MEMORANDUM By