preamble_3
First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes · European Union
Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof;
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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.