council decis march author feder republ germani grand duchi luxembourg appli measur derog articl sixth direct eec harmon law member state relat turnov tax ec council european union regard treati establish european commun regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss pursuant articl direct eec council act unanim propos commiss author member state introduc special measur derog direct order simplifi procedur charg tax prevent type tax evas advoid offici letter receiv commiss juli august feder republ germani grand duchi luxembourg request author introduc special measur construct mainten transfronti motorwai bridg cross river mosel north perl schengen link german motorwai west saarbruecken luxembourg motorwai east dudelang motorwai junction accord articl direct eec member state inform septemb request author receiv feder republ germani grand duchi luxembourg absenc special measur suppli good servic construct mainten bridg question establish place taxat germani luxembourg taxat arrang give rise consider practic difficulti purpos derog simplifi procedur charg tax construct mainten bridg question derog affect amount tax due final consumpt stage affect commun resourc aris ad tax adopt decis articl derog articl direct eec feder republ germani grand duchi luxembourg author respect motorwai bridg river mosel north perl schengen link german motorwai west saarbruecken luxembourg motorwai east dudelang motorwai junction durat construct bridg construct site territori grand duchi luxembourg effect complet bridg bridg territori feder republ germani articl decis address feder republ germani grand duchi luxembourg brussel march council presid alphandéri