European Commission 5 February 2018, Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Italian Republic to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

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European Union · · · Cited by 1 · 05-02-2018

EUROPEAN COMMISSION Brussels, 5.2.2018 COM(2018) 55 final 2018/0021(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Italian Republic to introduce a special measure derogating from Articles 218 and 232 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

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