European Commission 1 December 2021, Proposal for a COUNCIL IMPLEMENTING DECISION authorising France to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax
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European Union · · · 01-12-2021
EUROPEAN COMMISSION Brussels, 1.12.2021 COM(2021) 735 final 2021/0388(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising France to introduce a special measure derogating from Articles 218 and 232 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
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