While the original intention was to merely codify Directive 77/388/EC and its multiple modifications, it soon appeared that a more thorough reworking of the text was required in this particular case, in order to restructure it and incorporate VAT provisions from other sources, in particular several Acts of Accession.
While the original intention was to merely codify Directive 77/388/EC and its multiple modifications, it soon appeared that a more thorough reworking of the text was required in this particular case, in order to restructure it and incorporate VAT provisions from other sources, in particular several Acts of Accession.