Article 4

In order to enable the Council to discuss this, and if possible to take decisions before the end of the transitional period, the Commission shall submit to the Council, before the end of 1968, proposals as to how and within what period the harmonisation of turnover taxes can achieve the aim of abolishing the imposition of tax on importation and the remission of tax on exportation in trade between Member States, while ensuring the neutrality of those taxes as regards the origin of the goods or services. In this connection, particular account shall be taken of the relationship between direct and indirect taxes, which differs in the various Member States ; of the effects of an alteration in tax systems on the tax and budget policy of Member States ; and of the influence which tax systems have on conditions of competition and on social conditions in the Community.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.