council direct april harmonis legisl member state turnov tax eec council european econom commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe main object treati establish framework econom union common market healthi competit characterist similar domest market attain object presuppos prior applic member state legisl turnov tax distort condit competit hinder free movement good servic common market legisl present forc meet requir interest commom market achiev harmonis legisl turnov tax elimin factor distort condit competit nation commun level make subsequ achiev aim abolish imposit tax import remiss tax export trade member state light studi made clear harmonis result abolit cumul multi stage tax adopt member state common system ad tax system ad tax achiev highest degre simplic neutral tax levi gener manner scope cover stage product distribut provis servic interest common market member state adopt common system appli retail trade applic tax retail trade member state meet practic polit difficulti member state permit subject prior consult appli commom system includ wholesal trade stage appli separ complementari tax retail trade stage preced stage proce stage harmonis turnov tax lead member state substanti alter tax structur appreci consequ budgetari econom social field replac cumul multistag tax system forc major member state common system ad tax bound rate exempt harmonis time result neutral competit countri similar good bear tax burden length product distribut chain intern trade amount tax burden born good exact equalis amount ensur provis made stage adopt member state common system ad tax accompani harmonis rate exempt forese present period harmonis turnov tax achiev aim abolish imposit tax import remiss tax export trade member state prefer stage measur respect stage determin basi propos made commiss council adopt direct articl member state replac present system turnov tax common system ad tax defin articl member state legisl effect replac enact rapidli enter forc date fix member state light conjunctur situat date januari entri forc legisl member state maintain introduc measur provid flat rate equalis turnov tax import export trade member state articl principl common system ad tax involv applic good servic gener tax consumpt proport price good servic number transact place product distribut process stage tax charg transact ad tax calcul price good servic rate applic good servic chargeabl deduct amount ad tax born directli cost compon commom system ad tax appli includ retail trade stage abolit imposit tax import remiss tax export trade member state member state subject consult provid articl appli system includ wholesal trade stage appli separ complementari tax retail trade stage preced stage articl council issu propos commiss direct structur procedur appli common system ad tax articl order enabl council discuss decis end transit period commiss submit council end propos period harmonis turnov tax achiev aim abolish imposit tax import remiss tax export trade member state ensur neutral tax origin good servic connect account relationship direct indirect tax differ member state effect alter tax system tax budget polici member state influenc tax system condit competit social condit commun articl member state intend exercis power provid paragraph articl inform commiss good time regard articl treati articl direct address member state brussel april council presid van elsland