council direct decemb harmonis legisl member state turnov tax introduct ad tax member state eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe italian republ kingdom belgium made commiss juli septemb posit meet final date januari introduct ad tax provid paragraph articl council direct april harmonis legisl member state turnov tax member state ask period year year introduct tax kingdom belgium consid posit appli ad tax date laid conjunctur budgetari reason peculiar belgium italian republ point propos gener reform tax tabl consider adopt parliament consid problem propos legisl adopt octob member state posit appli ad tax date laid addit period grant minimum circumst introduct ad tax delai januari main object direct mention introduct ad tax januari establish condit make avoid competit distort turnov tax object attain januari trade member state continu appli mean turnov tax averag rate equalis intern tax burden member state posit introduc ad tax januari increas averag equalis rate oper octob adopt direct articl date januari substitut januari laid articl direct april articl purpos direct quot averag rate quot mean rate countervail charg oj oj oj import repay export introduc equalis nation product burden result cumul multi stage turnov tax stage product exclud tax sale final produc articl averag rate forc octob increas averag rate oper date adapt rate turnov tax articl direct address member state brussel decemb council presid de koster