In this task, you are provided with an article about the legal acts. Your task is to generate a headline for that article.

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. 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. 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. This Directive is addressed to the Member States.
Council Directive on the harmonisation of legislation of Member States concerning turnover taxes - introduction of value added tax in Member States