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 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
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EUMenidzherski biznes reshenia OOD v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto V. Tarnovo (C-572/11)