European Commission and Directorate-General for Taxation and Customs Union 2 July 2018, Proposal for a COUNCIL IMPLEMENTING DECISION authorising Latvia to introduce a special measure derogating from Article 193 of Council Directive 2006/112/EC on the common system of value added tax

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European Union · · · Cited by 1 · 02-07-2018

EUROPEAN COMMISSION Brussels, 2.7.2018 COM(2018) 509 final 2018/0270(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising Latvia to introduce a special measure derogating from Article 193 of Council 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 of value

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