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Document 51986PC0444

PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 77/388/EEC ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES IN RESPECT OF THE COMMON VALUE ADDED TAX SCHEME APPLICABLE TO SMALL AND MEDIUM-SIZED BUSINESSES

/* COM/86/444FINAL */

OJ C 272, 28.10.1986, p. 12–14 (ES, DA, DE, EL, EN, FR, IT, NL, PT)