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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EUFourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies
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EUMuys' en De Winter's Bouw- en Aannemingsbedrijf BV v Staatssecretaris van Financiën (C-281/91)