council decis decemb amend articl decis ec authoris unit kingdom extend applic measur derog articl sixth council 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 pursuant articl direct eec council act unanim propos commiss authoris member state introduc extend special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid decis ec ec council authoris unit kingdom appli measur derog articl direct eec letter regist commiss secretariat gener june subsequ circul member state juli unit kingdom govern request extens abovement derog extant derog unit kingdom restrict hirer lesse deduct input tax charg hire leas busi passeng car car privat purpos unit kingdom treat suppli servic consider privat car hire leas taxabl person busi purpos derog remov hirer lesse record privat mileag travel busi car account tax actual privat mileag car simplif measur limit scope abus incorrect record keep legal factual circumst justifi grant authoris appli origin derog chang relev light commiss propos amend direct eec regard restrict deduct vat extend period authoris relev amend forc authoris expir decemb latest amend enter forc date enabl assess made time necess derog light discuss propos held council extens impact european commun resourc accru ad tax adopt decis articl articl decis ec replac quot articl authoris expir date entri forc commun rule determin expenditur relat motoris road vehicl elig full deduct ad tax decemb latest quot articl decis address unit kingdom great britain northern ireland brussel decemb council presid zalm oj direct amend direct ec oj oj oj decis amend decis ec oj