European Commission 17 December 2020, Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Lithuania to apply a measure derogating from Article 287 of Directive 2006/112EC on the common system of value added tax

EUROPEAN COMMISSION Brussels, 17.12.2020 COM(2020) 812 final 2020/0356(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Lithuania to apply a measure derogating from Article 287 of Directive 2006/112EC 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