European Commission 13 October 2022, Proposal for a COUNCIL IMPLEMENTING DECISION authorising Bulgaria to introduce 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 · 13-10-2022

EUROPEAN COMMISSION Brussels, 13.10.2022 COM(2022) 520 final 2022/0322(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising Bulgaria to introduce 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

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