European Commission 29 March 2021, Proposal for a COUNCIL IMPLEMENTING DECISION authorising Malta 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 · · · Cited by 1 · 29-03-2021
EUROPEAN COMMISSION Brussels, 29.3.2021 COM(2021) 147 final 2021/0073(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising Malta 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 2006/112/EC of 28 November 2006 on the common system of valued added
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