European Commission 13 November 2019, Proposal for a COUNCIL IMPLEMENTING DECISION authorising Spain and France to apply a special measure derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax
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European Union · · · Cited by 1 · 13-11-2019
EUROPEAN COMMISSION Brussels, 13.11.2019 COM(2019) 583 final 2019/0256(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising Spain and France to apply a special measure derogating from Article 5 of 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 valued added
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