European Economic and Social Committee 24 February 1999, Opinion of the Economic and Social Committee on the 'Proposal for a Council Directive amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax'

C 116/14 EN 28.4.1999 Official Journal of the European Communities Opinion of the Economic and Social Committee on the ‘Proposal for a Council Directive amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax’ (1999/C 116/04) On 22 December 1998 the Council decided to consult the Economic and Social Committee, under Article 99 of the Treaty