European Commission 30 September 1986, PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 77/388/EEC ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES IN RESPECT OF THE COMMON VALUE ADDED TAX SCHEME APPLICABLE TO SMALL AND MEDIUM-SIZED BUSINESSES

No C 272/12 Official Journal of the European Communities 28.10.86 Article 7 1. Member States shall take the measures necessary to comply with this Directive by 1 July 1987 at the latest. They shall immediately inform the Commission thereof. 2. Member States shall forward to the Commission the text of all provisions of national law which they adopt in the field covered by this Directive.