European Commission 4 August 2021, Proposal for a COUNCIL IMPLEMENTING DECISION authorising Germany to apply a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax

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European Union · · · Cited by 1 · 04-08-2021

EUROPEAN COMMISSION Brussels, 4.8.2021 COM(2021) 445 final 2021/0253(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising Germany to apply a special measure derogating from Article 193 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 28 November 2006 on the common system of value added tax 1

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