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Document 51982PC0443

PROPOSAL FOR A THIRTEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - ARRANGEMENTS FOR THE REFUND OF VALUE ADDED TAX TO TAXABLE PERSONS NOT ESTABLISHED IN COMMUNITY TERRITORY

/* COM/82/443FINAL */

OJ C 223, 27.8.1982, p. 5–7 (DA, DE, EL, EN, FR, IT, NL)