(d) — Council Directive 94/76/EC of 22 December 1994 amending Directive 77/388/EEC by… · Lexiara

(d)

Council Directive 94/76/EC of 22 December 1994 amending Directive 77/388/EEC by the introduction of transitional measures applicable, in the context of the enlargement of the European Union on 1 January 1995, as regards value added tax · European Union

any irregularity or offence committed during one of the procedures referred to in paragraph 3 under the conditions set out at (c).

← (c) · All articles · 5. →

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.