Case-Laws Interpreting this legal act(3)
C-9/70 --

61970CJ0009 -- Judgment of the Court of 6 October 1970. # Franz Grad v Finanzamt Traunstein. # Reference for a preliminary ruling: Finanzgericht Munchen - Germany. # Case 9-70....

C-20/70 --

61970CJ0020 -- Judgment of the Court of 21 October 1970. # Transports Lesage & Cie SA v Hauptzollamt Freiburg. # Reference for a preliminary ruling: Finanzgericht Baden-Wurttemberg - Germany. # Case 20-70....

C-23/70 --

61970CJ0023 -- Judgment of the Court of 21 October 1970. # Erich Haselhorst v Finanzamt Dusseldorf-Altstadt. # Reference for a preliminary ruling: Finanzgericht Dusseldorf - Germany. # Case 23-70....

Cases based on this legal act(10)
C-20/70-- Judgment of the Court of 21 October 1970. # Transports Lesage & Cie SA v Hauptzollamt Freiburg. # Reference for a preliminary ruling: Finanzgericht Baden-Wurttemberg - Germany. # Case 20-70.
None-- Summary of the Judgment
None-- Summary of the Judgment
C-27/74-- Judgment of the Court of 22 October 1974. # Demag AG v Finanzamt Duisburg-Sud. # Reference for a preliminary ruling: Finanzgericht Dusseldorf - Germany. # Case 27-74.
None-- Summary of the Judgment
C-23/70-- Judgment of the Court of 21 October 1970. # Erich Haselhorst v Finanzamt Dusseldorf-Altstadt. # Reference for a preliminary ruling: Finanzgericht Dusseldorf - Germany. # Case 23-70.
None-- Summary of the Judgment
C-9/70-- Judgment of the Court of 6 October 1970. # Franz Grad v Finanzamt Traunstein. # Reference for a preliminary ruling: Finanzgericht Munchen - Germany. # Case 9-70.
C-181/78-- Opinion of Mr Advocate General Reischl delivered on 8 May 1979. # Ketelhandel P. van Paassen BV v Staatssecretaris van Financien / Inspecteur der Invoerrechten en Accijnzen ; Minister van Financien v Denkavit Dienstbetoon BV. # References for a preliminary ruling: Hoge Raad - Netherlands. # A single
C-9/70-- Joined opinion of Mr Advocate General Roemer delivered on 17 September 1970. # Franz Grad v Finanzamt Traunstein. # Reference for a preliminary ruling: Finanzgericht Munchen - Germany. # Case 9-70. # Transports Lesage & Cie SA v Hauptzollamt Freiburg. # Reference for a preliminary ruling: Finanzgeri

LEGAL ACT

TITLE 31969L0463
Not in force: 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

Avis juridique important

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31969L0463

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

Official Journal L 320 , 20/12/1969 P. 0034 - 0035
Finnish special edition: Chapter 9 Volume 1 P. 0013
Danish special edition: Series I Chapter 1969(II) P. 0535
Swedish special edition: Chapter 9 Volume 1 P. 0013
English special edition: Series I Chapter 1969(II) P. 0551
Greek special edition: Chapter 09 Volume 1 P. 0025
Spanish special edition: Chapter 09 Volume 1 P. 0027
Portuguese special edition Chapter 09 Volume 1 P. 0027


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;

HAS ADOPTED THIS DIRECTIVE:

Article 1

The date of 1 January 1972 shall be substituted for that of 1 January 1970 laid down in Article 1 of the First Directive of 11 April 1967.

Article 2

For the purposes of this Directive, "average rates" means the rates of countervailing charges on (1) OJ No C 139, 28.10.1969, p. 32. (2) OJ No C 144, 8.11.1969, p. 13. (3) OJ No 71, 14.4.1967, p. 1301/67.

importation and of repayments on exportation introduced so as to equalise, as regards national products, the burden resulting from the cumulative multi-stage turnover tax at the various stages of production, excluding the tax on sales by the final producer.

Article 3

The average rates in force on 1 October 1969 may not be increased.

However, the average rates in operation on that date shall be adapted to any later changes in the rates of turnover tax.

Article 4

This Directive is addressed to the Member States.

Done at Brussels, 9 December 1969.

For the Council

The President

H.J. DE KOSTER

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