council decis march amend decis ec authoris kingdom netherland appli measur derog articl sixth direct eec harmonis law member state relat turnov tax ec council european union regard treati establish european commun regard sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss decis ec council authoris kingdom netherland derog articl direct eec includ taxabl amount suppli good suppli servic gold supplier provid recipi case suppli gold recipi exempt accord articl direct eec aim derog avoid abus exempt invest gold prevent type tax evas avoid letter regist secretariat gener commiss septemb dutch govern request extens valid decis ec expir decemb accord articl direct eec commiss inform member state letter date novemb request made kingdom netherland letter date novemb commiss notifi kingdom netherland inform consid apprais request dutch author derog authoris decis ec effect achiev aim state derog pursuant articl direct eec counter vat avoid link exempt invest gold includ futur propos direct rationalis derog pursuant articl extend valid derog grant decis ec entri forc direct rationalis derog pursuant articl direct eec cover avoid ad tax link exempt invest gold decemb whichev earlier derog neg impact commun resourc provid vat adopt decis articl articl decis ec replac quot articl authoris grant articl expir date entri forc direct rationalis derog pursuant articl direct eec counter avoid ad tax link exempt invest gold decemb whichev earlier quot articl decis appli januari articl decis address kingdom netherland brussel march council presid boden oj direct amend direct ec oj oj