Article 397
The Council, acting unanimously on a proposal from the Commission, shall adopt the measures necessary to implement this Directive.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax CHAPTER 1 — Implementing measures
Back to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — full text
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