ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(78)246
Vol.1978/0080

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(78)246final
Brussels,29May1978 *
Proposalfora
NINTHCOUNCILDIRECTIVE
ontheharmonization ofthelawsofthe
MemberStatesrelatingtoturnovertaxes
(submittedtotheCouncilbytheCommission)
t•••;•
COM(78)246final y';χ·■·

THECOUiTCILOFTHHEUROPEAN "COMMUITITIES .
HavingregardtotheTreatyestablishingtheEuropeanEconomicCommunity,
andinparticularArticles99and100thereof,
HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropeanParliament ,
WhereasArticle1ofSixthCouncilDirective77/388/EECof17May1977on
theharmonization ofthelawsoftheMemberStatesrelatingtoturnover
taxes(1)laysdown1January1978asthelatestdatefortheimplementation
ofitsprovisions ,inMemberStates;
WhereasthesaidDirective ,whichprovidesforauniformbasisofassessment
forvalueaddedtax,laysdowncommonprovisionsforallareascoveredbythe
saidtax;whereasitisincumbentupontheMemberStates,inmanycases,to
determinetheconditionsunderwhichtheseprovisionsshallapply;whereas,
sincethescopeofthesaidDirectiveissowideastoencompassaverylarge
numberofnationalregulations ,severalMemberStateshavebeenunableto
affectthenecessaryadaptationsintimetocomplywiththeabove–mentioned
provisionsofthesaidDirective ;whereastheseMemberStateshavethusbeen
unabletobringthelegislative procedurenecessarytoadapttheirlegislation
onvalueaddedtaxtoaconclusionwithinthetime-limitlaiddown;
WhereastheseMemberStateshaverequestedapostponement oftheentryinto
forceoftheprovisionsofDirective77/388/EEC;whereasinthiscontexta
postponementforamaximumoftwelvemonthsissufficient;whereassucha
postponementwillnotprejudiceanyeffectsofthoseprovisionsofDirective
77/388/EECwhichdonotrequiretheadoptionofnationalmeasuresof.
implementation wheresucheffectsarisebetween1January1978andthedate
ofthenotification ofthisDirective.
(1)OJNoL145»13.6.1977,P.1.

HAS ADOPTED THIS DIRECTIVE :
Article 1
Bywayofderogation from Article 1ofDirective 77/388/EEC ,
Denmark ,France ,Germany ,Ireland ,Italy ,Luxembourg andtheNetherlands
arehereby authorized toimplement theprovisions ofDirective 77/388/EEC
"by1January 1979 atthelatest .Such derogation shall notprejudice the
effects ofthose provisions ofDirective 77/388/EECwhich donotrequire
theadoption ofnational measures ofimplementation where such effects
arise before the date ofthe notification hereof .
Article 2
This Directive isaddressed toDenmark ,Prance ,Germany ,Ireland ,
Italy ,Luxembourg andtheNetherlands .
Done atBrussels ,
For the Council
The President