lexiara

preamble_10

Whereas the purpose of the inclusion, for reasons of supervision, of assistance operations in the scope of the first Directive, which does not involve the definition of these operations, is not to affect the fiscal rules applicable to them;

· All articles ·

Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.