European Economic and Social Committee 5 July 2017, Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Regulation amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax’ (COM(2016) 755 final — 2016/0371 (CNS)) on the ‘Proposal for a Council Directive amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods’ (COM(2016) 757 final — 2016/0370 (CNS)) and on the ‘Proposal for a Council Directive amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals’ (COM(2016) 758 final — 2016/0374 (CNS))

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