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Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State’ — COM(2010) 381 final — 2010/0205 (CNS)
Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State’ — COM(2010) 381 final — 2010/0205 (CNS)
Publication metadata
- Published:
- Corporate author(s): European Economic and Social Committee
- Subject: basis of tax assessment , distributive trades , provision of services , tax exemption , tax harmonisation , tax relief , VAT
- CELEX : 52010AE1170
- OJ : JOC_2011_048_R_0167_01
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