European Commission 26 October 2018, Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Netherlands to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
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European Union · · · Cited by 1 · 26-10-2018
EUROPEAN COMMISSION Brussels, 26.10.2018 COM(2018) 714 final 2018/0367(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Netherlands to introduce a special measure derogating from Article 285 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 of value
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