This document is an excerpt from the EUR-Lex website
Document 31969Y1223(01)
Council Resolution of 9 December 1969
Council Resolution of 9 December 1969
Council Resolution of 9 December 1969
Úř. věst. C 163, 23.12.1969, p. 1–1
(DE, FR, IT, NL) Jiná zvláštní vydání
(DA, EL, ES, PT)
Anglické zvláštní vydání: Řada II Svazek IX S. 34 - 34
In force
Council Resolution of 9 December 1969
Official Journal C 163 , 23/12/1969 P. 0001 - 0001
Danish special edition: Series II Volume IX P. 0034
English special edition: Series II Volume IX P. 0034
Greek special edition: Chapter 09 Volume 1 P. 0027
Spanish special edition: Chapter 09 Volume 1 P. 0029
Portuguese special edition Chapter 09 Volume 1 P. 0029
COUNCIL RESOLUTION of 9 December 1969 1. The Council invites the Commission to submit as soon as possible the proposals provided for in Article 4 of the First Council Directive of 11 April 1967 1 on the harmonization of the laws of the Member States concerning turnover taxes. 2. With a view to the attainment of the objectives set out in the Article mentioned above, the Council: (a) while noting that the fourth paragraph of Article 2 of the First Directive provides that Member States may apply the common system of value added tax only up to and including the wholesale trade stage, recognizes the need to include retail trade within the scope of value added tax from the time of its introduction; (b) recognizes also the need to keep down the number of different rates of taxation applied. 1OJ No 71, 14.4.1967, p. 1301/67.