Third Council Directive 69/463/EEC of 9 December 1969 on the harmonisation of legislation of Member States concerning turnover taxes - introduction of value added tax in Member States

THIRD COUNCIL DIRECTIVE  of 9 December 1969  on the harmonisation of legislation of Member States concerning turnover taxes - introduction of value added tax in Member States  (69/463/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES
,
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 (1);
Having regard to the Opinion of the Economic and Social Committee (2);
Whereas the Italian Republic and the Kingdom of Belgium made known to the Commission, on 14 July and 12 September 1969 respectively, that they were not in a position to meet the final date of 1 January 1970 for the introduction of value added tax as provided in the second paragraph of Article 1 of the First Council Directive of 11 April 1967 (3) on the harmonisation of legislation of Member States concerning turnover taxes ; whereas, consequently, those Member States have asked for a further period of two years and one year respectively for the introduction of that tax;
Whereas the Kingdom of Belgium considers that it is not in a position to apply value added tax on the date laid down, mainly for conjunctural and budgetary reasons peculiar to Belgium;
Whereas the Italian Republic has pointed out that a proposal for the general reform of taxes has now been tabled for consideration and adoption by Parliament, which has not yet considered this problem ; whereas, according to that proposal, the appropriate legislation must be adopted before 31 October 1970 ; whereas, consequently, that Member State is not in a position to apply value added tax on the date laid down;
Whereas an additional period may be granted only if it is kept to a minimum;
Whereas, in these circumstances, introduction of value added tax may not be delayed beyond 1 January 1972;
Whereas one of the main objectives of the First Directive mentioned above is, through the introduction of value added tax on 1 January 1970, to establish conditions making it possible to avoid competition being distorted by turnover taxes;
Whereas that objective cannot be attained by 1 January 1970, in particular as regards trade, since these Member States will continue to apply, by means of turnover taxes, average rates of equalisation of the internal tax burden;
Whereas Member States which are not in a position to introduce value added tax by 1 January 1970 should not increase their average equalisation rates in operation on 1 October 1969;