Keywords
Summary

Keywords

1 . COMMUNITY LAW - PRINCIPLES - LEGAL CERTAINTY

2 . TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - EXEMPTIONS PROVIDED FOR IN THE SIXTH DIRECTIVE - EXEMPTION FOR TRANSACTIONS CONSISTING OF THE NEGOTIATION OF CREDIT - POSSIBILITY OF INDIVIDUALS ' RELYING ON THE APPROPRIATE PROVISION IN THE EVENT OF THE DIRECTIVE ' S NOT BEING IMPLEMENTED - EXTENSION OF THE PERIOD FOR TRANSPOSING THE DIRECTIVE INTO NATIONAL LAW - EFFECTS

( COUNCIL DIRECTIVES 77/388 , ART . 13 B ( D ) 1 AND 78/583 , ART . 1 )

Summary

1 . COMMUNITY LEGISLATION MUST BE UNEQUIVOCAL AND ITS APPLICATION MUST BE PREDICTABLE FOR THOSE WHO ARE SUBJECT TO IT . POSTPONEMENT OF THE DATE OF ENTRY INTO FORCE OF A MEASURE OF GENERAL APPLICATION , ALTHOUGH THE DATE INITIALLY SPECIFIED HAS ALREADY PASSED , IS IN ITSELF LIABLE TO UNDERMINE THAT PRINCIPLE .

2 . IN THE ABSENCE OF THE IMPLEMENTATION OF DIRECTIVE 77/388/EEC , THE PROVISION CONCERNING THE EXEMPTION FROM TURNOVER TAX OF THE NEGOTIATION OF CREDIT CONTAINED IN ARTICLE 13 B ( D ) 1 OF THAT DIRECTIVE COULD BE RELIED UPON BY A CREDIT NEGOTIATOR IN RELATION TO TRANSACTIONS CARRIED OUT BETWEEN 1 JANUARY AND 30 JUNE 1978 WHERE HE HAD REFRAINED FROM PASSING THE TAX ON TO PERSONS FOLLOWING HIM IN THE CHAIN OF SUPPLY . DIRECTIVE 78/583 OF 26 JUNE 1978 , EXTENDING THE PERIOD FOR IMPLEMENTING DIRECTIVE 77/388 , DOES NOT HAVE RETROACTIVE EFFECT IN RELATION TO TRANSACTIONS CARRIED OUT BY ECONOMIC OPERATORS PRIOR TO ITS ENTRY INTO FORCE .