This document is an excerpt from the EUR-Lex website
Document 51988PC0846
PROPOSAL FOR A COUNCIL DIRECTIVE SUPPLEMENTING THE COMMON SYSTEM OF VALUE ADDED TAX AND AMENDING ARTICLES 32 AND 28 OF DIRECTIVE 77/388/EEC - SPECIAL ARRANGEMENTS FOR SECOND-HAND GOODS, WORKS OF ART, ANTIQUES AND COLLECTOR' S ITEMS
PROPOSAL FOR A COUNCIL DIRECTIVE SUPPLEMENTING THE COMMON SYSTEM OF VALUE ADDED TAX AND AMENDING ARTICLES 32 AND 28 OF DIRECTIVE 77/388/EEC - SPECIAL ARRANGEMENTS FOR SECOND-HAND GOODS, WORKS OF ART, ANTIQUES AND COLLECTOR' S ITEMS
PROPOSAL FOR A COUNCIL DIRECTIVE SUPPLEMENTING THE COMMON SYSTEM OF VALUE ADDED TAX AND AMENDING ARTICLES 32 AND 28 OF DIRECTIVE 77/388/EEC - SPECIAL ARRANGEMENTS FOR SECOND-HAND GOODS, WORKS OF ART, ANTIQUES AND COLLECTOR' S ITEMS
/* COM/88/846FINAL - REVISED VERSION */
JO C 76, 28.3.1989, p. 10–12
(ES, DA, DE, EL, EN, FR, IT, NL, PT)
- Date of document:
- 03/02/1989
- Date of dispatch:
- 11/01/1989; Transmis Consiliului
- Date of end of validity:
- 14/02/1994; adoptat prin 394L0005
- Author:
- Comisia Europeană
- Responsible body:
- Directorate-General for Taxation and Customs Union, DG21
- Form:
- Propunere de directivă
- Treaty:
- Tratat de instituire a Comunităţii Economice Europene
- Legal basis:
- Adopted act:
- Link
- Link
- Link
- Select all documents mentioning this document
- Earlier related instruments:
-
- 31977L0388 Proposal to amend
- Subsequent related instruments:
-
- ESC Opinion 51989AC0751
- EP Opinion 51989AP0070 modificare propusă
- Link
- EUROVOC descriptor:
- Subject matter:
- Directory code:
-
- 09.30.10.00 Fiscalitate / Impozit indirect / Impozit pe cifra de afaceri/TVA
