European Commission 23 November 2022, Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2018/1904 authorising the Netherlands to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax

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European Union · · · Cited by 1 · 23-11-2022

EUROPEAN COMMISSION Brussels, 23.11.2022 COM(2022) 648 final 2022/0383(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) 2018/1904 authorising the Netherlands to introduce a special measure derogating from Article 285 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

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