European Commission and Directorate-General for Taxation and Customs Union 20 November 2018, Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision 2013/53/EU authorising the Kingdom of Belgium 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 · 20-11-2018

EUROPEAN COMMISSION Brussels, 20.11.2018 COM(2018) 749 final 2018/0387(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision 2013/53/EU authorising the Kingdom of Belgium 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

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