V primernem roku po prejemu mnenja Evropskega parlamenta in Ekonomsko-socialnega odbora in v skladu z interesi skupnega trga Svet na predlog Komisije soglasno sprejme dodatne direktive o skupnem sistemu davka na dodano vrednost, zlasti za postopno omejitev ali razveljavitev ukrepov, ki jih sprejmejo države članice kot odstopanje od sistema, da bi se zagotovil popoln paralelizem nacionalnih sistemov davka na dodano vrednost in s tem dosegel cilj iz člena 4 Prve direktive Sveta z dne 11. aprila 1967.
At the appropriate time the Council acting unanimously on a proposal from the Commission, after receiving the opinion of the European Parliament and of the Economic and Social Committee, and in accordance with the interests of the common market, shall adopt further Directives on the common system of value added tax, in particular to restrict progressively or to repeal measures taken by the Member States by way of derogation from the system, in order to achieve complete parallelism of the national value added tax systems and thus permit the attainment of the objective stated in Article 4 of the first Council Directive of 11 April 1967.