direktiv 77/388/EOEF indeholder faelles bestemmelser for alle de omraader , der omfattes af mervaerdiafgiften ; det paahviler i en lang raekke tilfaelde medlemsstaterne at fastsaette de naermere betingelser for gennemfoerelsen af disse bestemmelser ; paa grund af raekkevidden af direktiv 77/388/EOEF og det meget betydelige antal retsforskrifter i medlemsstaterne , der beroeres heraf , har flere medlemsstater ikke vaeret i stand til rettidigt at foretage de noedvendige tilpasninger for at efterkomme direktiv 77/388/EOEF ; disse medlemsstater har saaledes ikke inden for den fastsatte frist kunnet afslutte den lovgivningsprocedure , der er noedvendig for at tilpasse deres lovgivning om mervaerdiafgift ;
Whereas Directive 77/388/EEC lays down common provisions for all fields covered by value added tax ; whereas, in many cases, it is incumbent upon the Member States to determine the conditions under which these provisions shall apply ; whereas, since the scope of Directive 77/388/EEC is so wide as to encompass a very large number of national regulations, several Member States have been unable to carry out the necessary adaptions in time to comply with Directive 77/388/EEC ; whereas these Member States have thus been unable to complete the legislative procedure necessary to adapt their legislation on value added tax within the time limit laid down;