CELEX: 51978PC0246
Language: en
Date: 1978-05-29
Title: Proposal for a NINTH COUNCIL DIRECTIVE on the harmonization of the laws of the Member States relating to turnover taxes (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (78) 246
Vol. 1978/0080
 ---pagebreak--- Disclaimer
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p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
concerning the opening to the public of the historical archives of the European Economic
Community and the European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as
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In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                    COM(78)246 final
                                                    Brussels , 29 May 1978 *
                                Proposal for a
                            NINTH COUNCIL DIRECTIVE
                   on the harmonization of the laws of the
                   Member States relating to turnover taxes
                ( submitted to the Council by the Commission)
                                                t • • • ; •
 COM(78 ) 246 final                      y';
                                          χ ·■·
 ---pagebreak--- THE COUiTCIL OF THH EUROPEAN" COMMUITITIES .
Having regard to the Treaty establishing the European Economic Community ,
and in particular Articles 99 and 100 thereof ,
Having regard to the proposal from the Commission ,
Having regard to the opinion of the European Parliament ,
Whereas Article 1 of Sixth Council Directive 77/388/EEC of 17 May 1977 on
the harmonization of the laws of the Member States relating to turnover
taxes ( 1 ) lays down 1 January 1978 as the latest date for the implementation
of its provisions, in Member States ;
Whereas the said Directive , which provides for a uniform basis of assessment
for value added tax , lays down common provisions for all areas covered by the
said tax ; whereas it is incumbent upon the Member States , in many cases , to
determine the conditions under which these provisions shall apply ; whereas ,
since the scope of the said Directive is so wide as to encompass a very large
number of national regulations , several Member States have been unable to
affect the necessary adaptations in time to comply with the above–mentioned
provisions of the said Directive ; whereas these Member States have thus been
unable to bring the legislative procedure necessary to adapt their legislation
on value added tax to a conclusion within the time-limit laid down ;
Whereas these Member States have requested a postponement of the entry into
force of the provisions of Directive 77/388/EEC ; whereas in this context a
postponement for a maximum of twelve months is sufficient ; whereas such a
postponement will not prejudice any effects of those provisions of Directive
77/388/EEC which do not require the adoption of national measures of .
implementation where such effects arise between 1 January 1978 and the date
of the notification of this Directive .
( 1 ) OJ No L 145 » 13.6.1977 , P. 1 .
 ---pagebreak--- HAS ADOPTED THIS DIRECTIVE :
                                      Article 1
          By way of derogation from Article 1 of Directive 77/388/EEC ,
Denmark , France , Germany , Ireland , Italy , Luxembourg and the Netherlands
 are hereby authorized to implement the provisions of Directive 77/388/EEC
"by 1 January 1979 at the latest . Such derogation shall not prejudice the
 effects of those provisions of Directive 77/388/EEC which do not require
the adoption of national measures of implementation where such effects
arise before the date of the notification hereof.
                                      Article 2
          This Directive is addressed to Denmark , Prance , Germany , Ireland ,
Italy , Luxembourg and the Netherlands .
Done at Brussels ,
                                                         For the Council
                                                         The President