Recommendation 551
(1969)
- Author(s):
- Parliamentary Assembly
- Origin
- Assembly debate on 31 January 1969 (27th Sitting) (see Doc. 2510, report of the Legal Affairs Committee). Text adopted by the Assembly on 31 January 1969 (27th Sitting).
The Assembly,
1. Recalling its policy to recommend and facilitate where possible the harmonisation of laws and practices throughout its member countries, and believing that this aim applies to the field of taxation policy ;
2. Recalling its repeatedly expressed desire to make an effective contribution to the future enlargement of the European Community ;
3. Considering that, in order to prepare and facilitate the future enlargement, it would be desirable for non-member states to adopt the measures taken by the European Community to ensure that, the political obstacles once overcome, the countries desirous of acceding to or associating themselves with the Communities shall meet with the fewest possible practical or technical obstacles ;
4. Considering on the other hand that it would be desirable for member states of the European Community to take the interests of non-member states into account when adopting new conventions, regulations, directives or other measures within the framework of the Six ;
5. Considering,that, in 1967, the Council of the European Community adopted two directives on turnover taxation instructing its member states to adopt a common system of tax on value added in their national legislations before 1 January 1970 ;
6. Noting that all Community member states have taken steps for the effective implementation of these directives ;
7. Noting that several Council of Europe member states outside the European Community have adopted or are adopting the tax on value added system and that others are considering doing so ;
8. Convinced that it is desirable that all Council of Europe member states which wish to become full or associated Members of the European Community should examine the possibility cf adopting the tax on value added systems ;
9. Noting that under the directives of the European Community there may be room for practical adaptations of the system of tax on value added to meet reservations and administrative difficulties foreseen by some countries which have not yet adopted the tax,
10. Recommends that the Committee of Ministers invite member states which do not yet have the tax on value added system to seek to examine the possibility of adopting a form of the tax which is in harmony with that now widely adopted throughout Europe and, in particular, is compatible with the directives of the European Community as now being developed in practice.
