applic articl sixth council direct ad tax author derog context draft agreement itali switzerland eec letter date juli italian govern inform commiss pursuant provis intent introduc nation law derog sixth direct context draft supplementari agreement convent itali switzerland protect common water pollut sign rome april import equip fuel consum materi event emerg action combat accident pollut common water exempt vat commiss inform member state italian govern intent letter date august accord articl sixth direct council decis author derog deem adopt month member state inform laid previou paragraph matter rais council matter rais period council decis deem adopt octob oj