preamble_8

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

Whereas Directive 77/388/EEC lays down common provisions for all fields covered by value added tax ; whereas, in many cases, it is incumbent upon the Member States to determine the conditions under which these provisions shall apply ; whereas, since the scope of Directive 77/388/EEC is so wide as to encompass a very large number of national regulations, several Member States have been unable to carry out the necessary adaptions in time to comply with Directive 77/388/EEC ; whereas these Member States have thus been unable to complete the legislative procedure necessary to adapt their legislation on value added tax within the time limit laid down;

← preamble_7 · All articles · preamble_9 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.