01 January 1997
| Title | Language | Date |
|---|---|---|
| W.BTW artikel 105 - historiek | Dutch | 01-01-1997 |
| Beslissing nr. E.T. 79116 dd. 01.01.1997. | Dutch | 01-01-1997 |
| CTVA article 105 - historique | French | 01-01-1997 |
| Décision n° E.T. 79116 dd. 01.01.1997. | French | 01-01-1997 |
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