preamble_5
Council Directive 96/42/EC of 25 June 1996 amending Directive 77/388/EEC on the common system of value added tax · European Union
Having regard to the opinion of the European Parliament (1),
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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.