European Commission 19 December 2017, Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax, with regard to the obligation to respect a minimum standard rate

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European Union · · · Cited by 1 · 19-12-2017

EUROPEAN COMMISSION Brussels, 19.12.2017 COM(2017) 783 final 2017/0349(CNS) Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax, with regard to the obligation to respect a minimum standard rate EXPLANATORY MEMORANDUM 1.

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