European Economic and Social Committee 12 May 2005, Opinion of the European Economic and Social Committee on the Proposal for a Council Directive amending Directive 77/388/EEC with a view to simplifying value added tax obligations and the Proposal for a Council Regulation amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation arrangements in the context of the one-stop scheme and the refund procedure for value added tax (COM(2004) 728 final — 2004/0261 (CNS) — 2004/0262 (CNS))

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