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Document ST_8093_2018_INIT

    Proposal for a Council Directive amending Directive 2006/112/EC as regards rates of value added tax [5335/18 - COM(2018) 20] Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises [5334/18 - COM(2018) 21] - Opinion on the application of the Principles of Subsidiarity and Proportionality

    ST 8093 2018 INIT