European Commission 8 April 2024, Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Latvia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2017/2408

EUROPEAN COMMISSION Brussels, 8.4.2024 COM(2024) 152 final 2024/0083(NLE) Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Republic of Latvia to apply a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax, and repealing Implementing Decision (EU) 2017/2408 EXPLANATORY MEMORANDUM Pursuant to Article 395(1) of Council Directive