European Commission 20 January 2021, Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2017/563 authorising the Republic of Estonia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax
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European Union · · · 20-01-2021
EUROPEAN COMMISSION Brussels, 20.1.2021 COM(2021) 14 final 2021/0006(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2017/563 authorising the Republic of Estonia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax EXPLANATORY MEMORANDUM Pursuant to Article 395(1) of Council Directive
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