applic articl sixth council direct ad tax author measur derog direct context draft agreement feder republ germani netherland eec letter date june govern feder republ germani netherland applic provis inform commiss intent introduc measur derog sixth direct draft agreement germani netherland construct mainten work relat divers em channel extens port emden subject german vat germani assum respons work letter date juli commiss inform member state intent german netherland govern accord articl sixth direct council decis author derog deem adopt month member state inform commiss member state request matter discuss council commiss member state rais matter prescrib time council decis deem adopt septemb oj