European Commission 15 April 2004, Proposal for a Council Directive on the common system of value added tax (Recast)

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European Union · · · Cited by 3 · 15-04-2004

EN EN COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 15.4.2004 COM(2004) 246 final 2004/0079 (CNS) Proposal for a COUNCIL DIRECTIVE on the common system of value added tax (Recast) (presented by the Commission) 2 EXPLANATORY MEMORANDUM 1.

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