Articolo 12

Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country · European Union

Previa consultazione degli Stati membri , la Commissione presenta al Consiglio , entro tre anni dalla data di cui all ' articolo 10 , una relazione sull ' applicazione della presente direttiva , in particolare degli articoli 3 , 4 e 7 .

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.