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VAT Directive — Article 397

The article's text

Article 397 The Council, acting unanimously on a proposal from the Commission, shall adopt the measures necessary to implement this Directive. CHAPTER 2 VAT Committee

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
NGO
WhoCountryWhat they wrote
European Tax Adviser Federation - ETAFBEimplementing act, it must usually consult a committee in which every EU country is represented. In the case of the VAT Directive, Article 397 states that “The Council, acting unanimously on a proposal from the Commission, shall adopt the measures necessary to ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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