The Council shall, acting unanimously on a proposal from the Com mission and after consulting the European Parliament, adopt provisions for the harmonization of legislation concerning turnover taxes, excise du ties and other forms of indirect taxation to the extent that such harmonization is necessary to ensure the establishment and the functioning of the internal market within the time-limit laid down in Article Sa.
Glacfaidh an Chomhairle, ag gniomhú di d'aontoil ar thogra ón gCoimisiún agus tar éis dui i gcomhairle le Parlaimint na hEorpa, na forálacha a bhaineann le comhchuibhiú reachtaíochta maidir le cánacha láimhdeachais, dleachtanna máil agus cineálacha eile cánachais indírigh a mhéad is gá an comhchuibhiú sin chun an margadh inmheánach a bhunú agus a chur chun feidhme laistigh den tréimhse dá bhforáiltear in Airteagal 8a.