council decis juli author ireland 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 term articl direct eec council act unanim propos commiss author member state introduc special measur derog provis direct order simplifi procedur charg tax prevent type tax evas avoid regist letter commiss date februari ireland request author introduc measur derog articl direct eec accord articl direct eec member state inform march request made ireland ireland oper specif system appli vat properti base hand option articl direct eec treat suppli interest leas year immov properti suppli good hand derog author articl treat grant interest lessor dispos lessor entir interest properti commun law member state great deal discret determin vat treatment appli immov good transposit led consider variat nation law appli field avoid scheme set base surrend includ abandon leasehold interest assign leasehold interest result avoid vat ultim acquir properti entitl full deduct vat extend derog surrend assign leasehold interest taxabl person full deduct surrend assign leasehold interest aris due financi difficulti lesse measur envisag derog articl direct eec person liabl tax taxabl person carri taxabl transact derog surrend assign leas hold interest taxabl suppli good person acquir interest liabl payment tax person taxabl person taxabl legal person derog ensur function current vat regim appli ireland immov good limit scope derog special measur proportion aim pursu exist risk vat avoid scheme increas period request derog author thereof latest public march draft legisl subject present request derog supplier lessor lesse properti longer legitim expect continu irish legisl forc date author derog effect march commiss adopt juli work programm base step step approach progress common system vat tax treatment immov good import issu review programm packag propos put forward mid order permit evalu coher derog global approach common vat system author grant decemb derog neg impact resourc european commun accru vat adopt decis articl derog articl direct eec ireland author march decemb design person suppli made person liabl pai tax condit met surrend assign leasehold interest treat suppli good made lesse person acquir leasehold interest taxabl person taxabl legal person articl decis address ireland brussel juli council presid fischbach oj direct amend direct ec oj