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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EUR. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden (C-16/93)
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EUChaussures Bally SA v Belgian State, Minister for Finance (C-18/92)