translate English to French: The common system of VAT established by the First Directive consists, by virtue of the first paragraph of Article 2 of that directive, in the application to goods and services up to and including the retail stage of a general tax on consumption which is exactly proportional to the price of the goods and services, irrespective of the number of transactions which take place in the production and distribution process before the stage at which the tax is charged.
Le système commun de la TVA instauré par la première directive consiste, en vertu de l'article 2, premier alinéa, de cette directive, à appliquer aux biens et aux services, jusqu'au stade du commerce de détail inclus, un impôt général sur la consommation exactement proportionnel au prix des biens et des services, quel que soit le nombre des transactions intervenues dans le processus de production et de distribution antérieur au stade d'imposition.