preamble_3
Ninth Council Directive 78/583/EEC of 26 June 1978 on the harmonization of the laws of the Member States relating to 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 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.