European Parliament and Committee on Economic and Monetary Affairs 20 November 1990, LEGISLATIVE RESOLUTION embodying the opinion of the European Parliament on the Commission proposal and amended proposal for a Council directive supplementing the common system of value added tax and amending Directive 77/388/EEC

No C 324/104 Official Journal of the European Communities 24. 12. 90 Tuesday, 20 November 1990 TEXT AMENDED BY THE EUROPEAN PARLIAMENT Should the situation described in the report be consi- dered unsatisfactory by the Council or Parliament, the Commission shall propose that the Council, acting by a qualified majority, decide to extend the transitional period.