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Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)
Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)
Publication metadata
- Published:
- Corporate author(s): Council of the European Union
- Subject: intra-EU trade , single market , tax harmonisation , VAT
- CELEX : 31992L0077
- OJ : JOL_1992_316_R_0001_021
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