European Commission 10 January 2018, Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Malta to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
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European Union · · · Cited by 1 · 10-01-2018
EUROPEAN COMMISSION Brussels, 10.1.2018 COM(2018) 5 final 2017/0361(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Malta to apply a special measure derogating from Article 287 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 1 of 28 November 2006 on the common system of value
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