Whereas it is not possible to foresee at present how and within what period the harmonisation of turnover taxes can achieve the aim of abolishing the imposition of tax on importation and the remission of tax on exportation in trade between Member States ; whereas it is therefore preferable that the second stage and the measures to be taken in respect of that stage should be determined later on the basis of proposals made by the Commission to the Council;
praegu ei ole võimalik ette näha, kuidas ja millise aja jooksul suudetakse kumuleeruvate käibemaksude ühtlustamise abil saavutada impordimaksu ja ekspordi maksuvabastuse kaotamine liikmesriikidevahelises kaubanduses; seetõttu on parem teine etapp ja selles etapis võetavad meetmed määratakse kindlaks hiljem ettepanekute põhjal, mis komisjon esitab nõukogule,