European Commission and Directorate-General for Taxation and Customs Union 4 October 2017, Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States

EUROPEAN COMMISSION Brussels, 4.10.2017 COM(2017) 569 final 2017/0251(CNS) Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States {SWD(2017) 325 final} {SWD(2017) 326 final} EXPLANATORY MEMORANDUM 1.