European Commission 1 December 2016, Proposal for a COUNCIL REGULATION amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax
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European Union · · · Cited by 3 · 01-12-2016
EUROPEAN COMMISSION Brussels, 1.12.2016 COM(2016) 755 final 2016/0371(CNS) Modernising VAT for cross-border B2C e-commerce Proposal for a COUNCIL REGULATION amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax {SWD(2016) 379} {SWD(2016) 382} EXPLANATORY MEMORANDUM 1.
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