Third Council Directive 78/1032/EEC of 19 December 1978 on the harmonization of provisions laid down by law, regulation or administrative action relating to the rules governing turnover tax and excise duty applicable in international travel
Modified by
Council Directive 83/651/EEC of 22 December 1983 prolonging the derogation accorded to Ireland relating to the rules governing turnover tax and excise duty applicable in international travel
December 23, 1983 article 5.1 Amendment