Context

Context of Report from the Commission to the Council in accordance with Articles 12(4) and 28(2)(g) of the Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes. Common system of value added tax: uniform basis of assessment. Proposal for a Council Directive amending Directive 77/388/ EEC on the common system of Value Added Tax (taxation of agricultural outputs)
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