European Economic and Social Committee 26 April 2001, Opinion of the Economic and Social Committee on the "Proposal for a Council Directive amending 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax"

10.7.2001 EN C 193/53 Official Journal of the European Communities Opinion of the Economic and Social Committee on the ‘Proposal for a Council Directive amending 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax’ (2001/C 193/13) On 12 January 2001 the Council decided to consult the Economic and Social Committee,