European Commission 15 May 2018, Proposal for a COUNCIL IMPLEMENTING DECISION authorising Germany and Poland to introduce a special measure derogating from Article 5 of Council Directive 2006/112/EC on the common system of value added tax
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European Union · · · Cited by 1 · 15-05-2018
EUROPEAN COMMISSION Brussels, 15.5.2018 COM(2018) 287 final 2018/0141(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising Germany and Poland to introduce a special measure derogating from Article 5 of Council Directive 2006/112/EC on the common system of value added tax EXPLANATORY MEMORANDUM Pursuant to Article 395 of Directive 2006/112/EC of 28 November 2006 on the common system of
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