COUNCIL DIRECTIVE 2006/112/EC
of 28 November 2006
on the common system of value added tax
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
Having regard to the proposal from the Commission,
Having regard to the Opinion of the European Parliament,
Having regard to the Opinion of the European Economic and Social Committee,
Whereas:
HAS ADOPTED THIS DIRECTIVE: