i foerste fase boer man indskraenke sig til at vedtage de faellesskabsretlige gennemfoerelsesbestemmelser , som er indeholdt i dette direktiv ; i disse bestemmelser fastsaettes det navnlig , at afgoerelser om ansoegninger om tilbagebetaling skal meddeles inden for seks maaneder fra indgivelsen , og tilbagebetaling skal finde sted inden for samme frist ; i en periode paa et aar efter sidste frist for ivaerksaettelse af disse foranstaltninger skal Den italienske Republik bemyndiges til at meddele , hvilke afgoerelser de kompetente italienske myndigheder skal traeffe med hensyn til ansoegninger , der indgives af afgiftspligtige , som ikke er etableret paa italiensk omraade , og de dertil svarende tilbagebetalinger skal finde sted i loebet af ni maaneder , for at denne medlemsstat kan omlaegge den ordning , der anvendes i oejeblikket , med henblik paa anvendelse af faellesskabsordningen ;
Whereas, initially, only the Community arrangements contained in this Directive should be adopted ; whereas these arrangements provide, in particular, that decisions in respect of applications for refund should be notified within six months of the date on which such applications were lodged ; whereas refunds should be made within the same period ; whereas, for a period of one year from the final date laid down for the implementation of these arrangements, the Italian Republic should be authorized to notify the decisions taken by its competent services with regard to applications lodged by taxable persons not established within its territory and to make the relevant refunds within nine months, in order to enable the Italian Republic to reorganize the system at present in operation, with a view to applying the Community system;