council decis februari author french republ extend applic measur derog articl sixth direct eec harmon law member state relat turnov tax eec council european commun regard treati establish european econom commun regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess regard council decis eec juli author french republ appli measur derog articl sixth direct eec harmon law member state relat turnov tax regard propos commiss consequ report applic decis eec articl direct eec council act unanim propos commiss author member state introduc special measur derog direct order simplifi procedur charg ad tax vat prevent type tax evas avoid letter regist secretariat gener commiss octob govern french republ request author extend applic derog previous grant limit period decis eec basi articl direct eec measur consist exclud altogeth deduct vat previous charg expenditur respect good servic case privat good servic account total order refrain tax suppli taxabl base difficult establish circumst measur make prevent type tax evas avoid event combat form consumpt taxat time simplifi vat treatment transact measur constitut derog articl direct eec taxabl person entitl deduct tax charg good servic good servic purpos taxabl transact request extens measur accept subject condit adjust legal arrang accord observ made commiss respect applic period author council base propos commiss measur extend decemb time commiss present report applic council temporari extens priori affect amount vat due final consumpt stage priori neg effect european commun resourc accur vat member state inform novemb request extens derog submit govern french republ adopt decis articl derog articl direct eec french republ author decemb exclud expenditur respect good servic case good servic privat taxabl person staff gener purpos busi account total deduct vat previous charg articl basi report submit commiss applic author refer articl accompani propos decis council determin basi propos decemb latest author extend articl decis address french republ brussel februari council presid jelv oj direct amend direct eec oj oj