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Council Directive 68/221/EEC of 30 April 1968 on a common… Article 6

Council Directive 68/221/EEC of 30 April 1968 on a common… Article 6

Article 6

If, for a factor or component taken into account at any stage, an average rate exists, that may be used for calculating the previous tax burden on that factor or that component where it is in accordance with Article 97. This rate shall be applied if it is supported by calculations submitted to the Commission in accordance with Article 10.

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Other provisions in Council Directive 68/221/EEC of 30 April 1968 on a common…

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 6 of Council Directive 68/221/EEC of 30 April 1968 on a common… (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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