EUSixth Council Directive 77/388/EEC 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
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EUCouncil Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them
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EUD.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën (C-268/83)
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EUIntercommunale voor zeewaterontzilting (INZO) v Belgian State (C-110/94)