The Council shall, acting unanimously on a proposal from the Commission and after consulting the European Parliament and the Economic and Social Committee, adopt provisions for the harmonization of legislation con cerning turnover taxes, excise duties 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 7a.
Glacfaidh an Chomhairle, ag gniomhú di d'aon toil ar thogra ón gCoimisiún agus tar éis dui i gcomhairle le Parlaimint na hEorpa, agus leis an gCoiste Eacnamaioch agus Sóisialta, na forálacha maidir le comhchuibhiú reachtaíochta a bhaineann le cánacha láimhdeachais, dleachtanna máil agus cineálacha eile cánachais indírigh a mhéad is gá an comhchuibhiú sin chun bunú agus oibriú an mhargaidh inmheánaigh a áirithiú laistigh den tréimhse dá bhforáiltear in Airteagal 7a.