Judgment_paragraph 20 · Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona (C-475/03)

20A common system of VAT was introduced by Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ, English Special Edition 1967 (I), p. 16, ‘the Second Directive’) and by the Sixth Directive.