Whereas the operation of the internal market can be improved by introducing common rules clarifying the scope of, and arrangements for, applying some of the exemptions provided for in Articles 14 (1), 15, point 2, and 16 (1) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - common system of value added tax: uniform basis of assessment (1);
ker je delovanje notranjega trga mogoče izboljšati z uvedbo skupnih pravil, ki pojasnjujejo področje veljave in postopke za uporabo nekaterih oprostitev iz členov 14(1), 15 točka 2, in 16(1) Šeste direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - skupni sistem davka na dodano vrednost: enotna osnova za odmero [1];