Council Directive 96/42/EC of 25 June 1996 amending Directive 77/388/EEC on the common system of value added tax

• Published date: 09 July 1996
• Official Gazette Publication: Official Journal of the European Communities, L 170, 9 July 1996

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31996L0042

Council Directive 96/42/EC of 25 June 1996 amending Directive 77/388/EEC on the common system of value added tax

Official Journal L 170 , 09/07/1996 P. 0034 - 0034

COUNCIL DIRECTIVE 96/42/EC of 25 June 1996 amending Directive 77/388/EEC 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 99 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament (1),

Having regard to the opinion of the Economic and Social Committee (2),

Whereas Article 12 (3) (d) of Directive 77/388/EEC (3) lays down that the rules concerning the taxation of agricultural outputs other than those falling within category 1 of Annex H are to be...