European Commission and Directorate-General for Taxation and Customs Union 6 January 2017, Proposal for a COUNCIL IMPLEMENTING DECISION amending Decision 2013/677/EU authorising Luxembourg to apply a measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

EUROPEAN COMMISSION Brussels, 6.1.2017 COM(2016) 833 final 2016/0417(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION amending Decision 2013/677/EU authorising Luxembourg to apply a measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax EXPLANATORY MEMORANDUM Pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 on the common system