EUROPEAN COMMISSION
Brussels, 4.10.2017
SWD(2017) 326 final
COMMISSION STAFF WORKING DOCUMENT
EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT
Accompanying the document
Proposal for a Council Directive
amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
{COM(2017) 569 final}
{SWD(2017) 325 final}