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COM (1994) 58:
Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC and introducing new simplification measures with regard to
value added tax - scope of certain exemptions and pratical arrangements for implementing them
Directorate-General for Taxation and Customs Union
Associated service:
DG II – Economic and Financial Affairs ; DG III – Industry ; DG VII – Transport ; DG XV – Internal Market and Financial Services
; DG XXIII – Enterprise Policy, Distributive Trades, Tourism and Cooperatives ; Directorate-General for Budget ; Directorate-General
for Health and Consumers ; Eurostat
Decision mode:
Oral procedure
Addressee for formal act:
Council of the European Union
Addressee for mandatory consultation:
European Parliament ; European Economic and Social Committee