HAD NOT IMPLEMENTED THE DIRECTIVE .
10 ACCORDINGLY , THE ONLY NEW PROBLEM WHICH ARISES IN THE PRESENT CASE IS WHETHER THE LEGAL POSITION OF SUCH AN ECONOMIC OPERATOR HAS BEEN ALTERED , WITH RETROACTIVE EFFECT , BY THE NINTH DIRECTIVE . IT IS THEREFORE APPROPRIATE , IN THE SECOND PLACE , TO EXAMINE THAT DIRECTIVE IN ORDER TO ESTABLISH WHETHER IT IS INTENDED TO PRODUCE SUCH AN EFFECT AND , IF SO , WHETHER IT WAS ABLE TO DO SO LAWFULLY .
11 IN THAT REGARD , IT IS NECESSARY TO EMPHASIZE , AS THE COURT HAS ALREADY DONE ON SEVERAL OCCASIONS , THAT COMMUNITY LEGISLATION MUST BE UNEQUIVOCAL AND ITS APPLICATION MUST BE PREDICTABLE FOR THOSE WHO ARE SUBJECT TO IT . POSTPONEMENT OF THE DATE OF ENTRY INTO FORCE OF A MEASURE OF GENERAL APPLICATION , ALTHOUGH THE DATE INITIALLY SPECIFIED HAS ALREADY PASSED , IS IN ITSELF LIABLE TO UNDERMINE THAT PRINCIPLE . IF THE PURPOSE OF AN EXTENSION IS TO DEPRIVE INDIVIDUALS OF THE LEGAL REMEDIES WHICH THE FIRST MEASURE HAS ALREADY CONFERRED UPON THEM , SUCH AN EFFECT IN PRACTICE RAISES THE QUESTION OF THE VALIDITY OF THE AMENDING MEASURE .
12 HOWEVER , SUCH A QUESTION OF VALIDITY COULD ARISE ONLY IF THE INTENTION TO PRODUCE THE ABOVE-MENTIONED EFFECT WERE EXPRESSLY STATED IN THE AMENDING MEASURE . THAT IS NOT SO IN THE CASE OF THE NINTH DIRECTIVE . THE TEXT OF THAT DIRECTIVE MERELY EXTENDS THE PERIOD FOR TRANSPOSING THE SIXTH DIRECTIVE INTO NATIONAL LAW IN FAVOUR OF THOSE MEMBER STATES WHICH WERE UNABLE TO COMPLETE , WITHIN THE PERIOD INITIALLY PRESCRIBED , THE LEGISLATIVE PROCEDURE REQUIRED FOR AMENDING THEIR LEGISLATION ON VALUE-ADDED TAX . IT CONTAINS NOTHING TO INDICATE THAT THE EXTENSION ALTERS THE POSITION OF ECONOMIC OPERATORS IN RELATION TO TRANSACTIONS CARRIED OUT BY THEM PRIOR TO THE ENTRY INTO FORCE OF THE MEASURE ALTERING THE PERIOD ALLOWED FOR IMPLEMENTATION .
13 IT FOLLOWS THAT THE NINTH DIRECTIVE MUST BE INTERPRETED AS NOT HAVING RETROACTIVE EFFECT IN THAT REGARD .
14 THE ANSWER TO THE QUESTION RAISED SHOULD THEREFORE BE THAT IN THE ABSENCE OF THE IMPLEMENTATION OF THE SIXTH COUNCIL DIRECTIVE , 77/388/EEC , OF 17 MAY 1977 , ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX ; UNIFORM BASIS OF ASSESSMENT , IT WAS POSSIBLE FOR THE PROVISION CONCERNING THE EXEMPTION OF THE NEGOTIATION OF CREDIT CONTAINED IN ARTICLE 13 B ( D ) 1 OF THAT DIRECTIVE TO BE RELIED UPON BY A CREDIT NEGOTIATOR IN RELATION TO TRANSACTIONS CARRIED OUT BETWEEN 1 JANUARY AND 30 JUNE 1978 WHERE HE HAD REFRAINED FROM PASSING THE TAX ON TO PERSONS FOLLOWING HIM IN THE CHAIN OF SUPPLY .
Decision on costs
COSTS
15 THE COSTS INCURRED BY THE ITALIAN GOVERNMENT AND THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN