European Economic and Social Committee 15 September 2004, Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive on the common system of value added tax (Recast)’COM(2004) 246 final - 2004/0079 (CNS)

23.3.2005 EN Official Journal of the European Union C 74/21 Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive on the common system of value added tax (Recast)’ COM(2004) 246 final - 2004/0079 (CNS) (2005/C 74/05) On 30 April 2004, the Council decided to consult the European Economic and Social Committee, under Article 262 of the Treaty establishing the