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Document 51984PC0318

    PROPOSAL FOR A SIXTEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES. COMMON SYSTEM OF VALUE ADDED TAX: COMMON SCHEME FOR CERTAIN GOODS ON WHICH VALUE ADDED TAX HAS BEEN FINALLY PAID AND WHICH ARE IMPORTED BY A FINAL CONSUMER IN ONE MEMBER STATE FROM ANOTHER MEMBER STATE

    /* COM/84/318FINAL */

    OJ C 226, 28.8.1984, p. 2–8 (DA, DE, EL, EN, FR, IT, NL)