afloesningen af de i de fleste medlemsstater gaeldende kumulative flerledsafgiftssystemer med det faelles mervaerdiafgiftssystem maa , selv naar satserne og fritagelserne ikke samtidigt harmoniseres , medfoere konkurrenceneutralitet saaledes , at ensartede varer i de enkelte lande beskattes ens uanset produktions - og fordelingsvejens laengde , og at beskatningen af varerne i international handel er kendt , saaledes at en praecis udligning af denne afgiftsbelastning kan gennemfoeres ; som en foerste etape maa alle medlemsstater derfor indfoere et faelles mervaerdiafgiftssystem uden samtidig harmonisering af afgiftssatserne og afgiftsfritagelserne ;
Whereas the replacement of the cumulative multistage tax systems in force in the majority of Member States by the common system of value added tax is bound, even if the rates and exemptions are not harmonised at the same time, to result in neutrality in competition, in that within each country similar goods bear the same tax burden, whatever the length of the production and distribution chain, and that in international trade the amount of the tax burden borne by goods is known so that an exact equalisation of that amount may be ensured ; whereas therefore, provision should be made, in the first stage, for adoption by all Member States of the common system of value added tax, without an accompanying harmonisation of rates and exemptions;