council regul ec octob lai implement measur direct eec common system ad tax 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 hereinaft refer quot direct eec quot articl thereof regard propos commiss direct eec rule ad tax case subject interpret member state adopt common provis implement direct eec ensur applic ad tax system compli fulli object intern market case diverg applic arisen aris incompat proper function market implement measur legal bind date entri forc regul prejudic valid legisl interpret previous adopt member state achiev basic object ensur uniform applic current ad tax system lai rule implement direct eec respect taxabl person suppli good servic place suppli accord principl proportion set subparagraph articl treati regul order achiev object pursu bind directli applic member state uniform applic ensur regul implement provis specif rule respons select question applic design bring uniform treatment commun specif circumst conclus case view formul appli restrict integr intern market led increas cooper econom oper establish member state intern border develop european econom interest group eeig constitut accord regul eec provid eeig taxabl person suppli good servic consider sale option financi instrument treat suppli servic separ underli transact option relat hand establish transact consist sole assembl part machin provid custom consid suppli servic hand establish place suppli servic suppli framework organis funer form part singl servic rule place suppli determin specif servic assign televis broadcast right respect footbal match translat text servic claim ad tax refund servic agent hire mean transport electron servic involv cross border scenario particip econom oper establish countri place suppli servic determin order creat greater legal certainti note servic identifi electron servic constitut definit exhaust list specif circumst credit debit card handl fee paid connect transact reduc taxabl amount vocat train retrain includ instruct relat directli trade profess instruct aim acquir updat knowledg vocat purpos durat quot platinum nobl quot treat exclud exempt currenc bank note coin good transport commun purchas thereof equip fuell provis mean transport busi purpos person natur person bodi govern public law associ exclud exempt export transact guarante uniform administr practic calcul minimum exempt export good carri person luggag travel provis calcul harmonis electron import document admit exercis deduct fulfil requir paper base document weight invest gold accept bullion market name common date establish gold coin determin ensur equal treatment econom oper special scheme taxabl person establish commun suppli electron servic taxabl person establish resid commun subject condit condit longer fulfil consequ thereof made clear case intra commun acquisit good member state acquisit tax acquisit remain unaffect ad tax treatment transact member state rule establish ensur uniform treatment suppli good supplier exceed distanc sell threshold suppli member state adopt regul chapter subject matter articl regul lai measur implement articl direct eec annex thereto chapter ii taxabl person taxabl transact section articl direct eec articl european econom interest group eeig constitut accord regul eec suppli good servic consider member parti taxabl person mean articl direct eec section articl direct eec articl sale option sale transact scope point articl direct eec suppli servic mean articl direct suppli servic distinct underli oper servic relat taxabl person assembl part machin provid custom transact suppli servic mean articl direct eec chapter iii place taxabl transact section articl direct eec articl constitut singl servic servic suppli framework organis funer fall scope articl direct eec section articl direct eec articl good assembl part immov properti place suppli servic articl regul establish accord articl articl direct eec articl servic translat text cover articl direct eec articl bodi establish countri assign televis broadcast right respect footbal match taxabl person establish commun transact cover indent articl direct eec articl suppli servic consist appli receiv refund direct eec cover indent articl direct eec articl suppli servic agent refer seventh indent articl direct eec cover servic agent act account recipi servic procur servic perform agent act account provid servic procur articl trailer semi trailer railwai wagon form transport purpos eighth indent articl direct eec articl quot electron suppli servic quot refer indent articl direct eec annex direct eec includ servic deliv internet electron network natur render suppli essenti autom involv minim human intervent absenc inform technolog imposs ensur servic deliv internet electron network cover paragraph suppli digitis product gener includ softwar upgrad softwar servic provid support busi person presenc electron network websit webpag servic automat gener comput internet electron network respons specif data input recipi transfer consider put good servic sale internet site oper onlin market potenti buyer make bid autom procedur parti notifi sale electron mail automat gener comput internet servic packag isp inform telecommun compon form ancillari subordin part packag mere internet access includ element content page give access new weather travel report playground websit host access onlin debat servic list annex articl cover indent articl direct eec radio televis broadcast servic refer indent articl direct eec telecommun servic mean indent articl direct eec suppli good servic good order process electron cd rom floppi disk similar tangibl media print matter book newslett newspap journal cd audio cassett video cassett dvd game cd rom servic profession lawyer financi consult advis client mail teach servic content deliv teacher internet electron network remot link offlin physic repair servic comput equip offlin data wareh servic advertis servic newspap poster televis telephon helpdesk servic teach servic pure involv correspond cours postal cours convent auction servic reliant direct human intervent irrespect bid made telephon servic video compon videophon servic access internet world wide web telephon servic provid internet chapter iv taxabl amount articl direct eec articl supplier good servic condit accept payment credit debit card requir custom pai amount undertak total price payabl custom unaffect irrespect payment accept amount constitut integr part taxabl amount suppli good servic articl direct eec chapter exempt section articl direct eec articl vocat train retrain servic provid condit set articl direct eec includ instruct relat directli trade profess instruct aim acquir updat knowledg vocat purpos durat vocat train retrain irrelev purpos articl exempt refer articl direct eec appli platinum nobl section articl direct eec articl quot mean transport privat quot refer subparagraph articl direct eec includ mean transport busi purpos person natur person bodi govern public law mean articl direct associ articl order determin threshold set member state accord indent subparagraph articl direct eec exceed calcul base invoic aggreg good good includ invoic issu taxabl person suppli good custom chapter vi deduct articl direct eec articl import member state introduc electron system complet custom formal express quot import document quot refer articl direct eec cover electron version document provid exercis deduct check chapter vii special scheme articl direct eec articl quot weight accept bullion market quot refer articl paragraph direct eec cover unit weight trade set annex ii regul purpos establish list refer subparagraph articl direct eec quot price quot quot open market quot refer fourth indent point ii subparagraph price open market april year april fall dai valu fix valu dai fix articl calendar quarter establish taxabl person special scheme provid articl direct eec meet criteria exclus laid articl member state identif exclud establish taxabl person special scheme case establish taxabl person subsequ exclud special scheme time quarter respect electron servic suppli prior exclus calendar quarter exclus occur establish taxabl person submit return entir quarter accord articl direct eec requir submit return effect requir regist normal rule member state member state identif receiv payment excess result return submit articl direct eec reimburs overpaid amount directli taxabl person concern member state identif receiv amount pursuant return subsequ found incorrect member state distribut amount member state consumpt member state directli reimburs overpay establish taxabl person inform member state identif adjust made return period quarter mean articl direct eec separ return period return articl direct eec render subsequ figur contain made mean amend return adjust subsequ return amount ad tax paid articl direct eec specif return subsequ amend amount paid effect refer return alloc return adjust subsequ return amount ad tax return made special scheme provid articl direct eec round nearest monetari unit exact amount ad tax report remit chapter viii transit measur articl direct eec articl intra commun acquisit good mean articl direct eec place member state dispatch transport end exercis power taxat irrespect vat treatment appli transact member state dispatch transport began request supplier good correct tax invoic report member state dispatch transport good began treat state accord domest rule articl calendar year threshold appli member state accord articl direct eec exceed articl direct modifi place suppli good product subject excis duti carri calendar year made threshold appli member state calendar year current exceed provid supplier exercis option articl direct exce threshold preced calendar year articl direct eec modifi place suppli member state dispatch transport end suppli threshold appli member state calendar year current exceed calendar year subsequ suppli member state calendar year suppli member state calendar year calendar year event refer point occur chapter ix final provis articl regul enter forc juli articl applic januari regul bind entireti directli applic member state luxembourg octob council presid beckett oj direct amend direct ec oj oj eighth council direct eec decemb harmonis law member state relat turnov tax arrang refund ad tax taxabl person establish territori countri oj direct amend act access annex articl regul item annex direct eec websit host webpag host autom onlin distanc mainten programm remot system administr onlin data wareh specif data store retriev electron onlin suppli demand disc space item annex direct eec access download softwar includ procur account programm anti viru softwar updat softwar block banner advert show bannerblock download driver softwar interfac comput peripher equip printer onlin autom instal filter websit onlin autom instal firewal item annex direct eec access download desktop theme access download photograph pictori imag screensav digitis content book electron public subscript onlin newspap journal weblog websit statist onlin new traffic inform weather report onlin inform gener automat softwar specif data input custom legal financi data data continu updat stock market data real time provis advertis space includ banner ad websit web page search engin internet directori item annex direct eec access download music comput mobil phone access download jingl excerpt rington sound access download film download music comput mobil phone access autom onlin game depend internet similar electron network player geograph remot item annex direct eec autom distanc teach depend internet similar electron network function suppli requir limit human intervent includ virtual classroom internet similar electron network tool simpli commun teacher student workbook complet pupil onlin mark automat human intervent annex ii articl regul unit weight trade kg gram ounc oz tael tael oz tola tola oz tael tradit chines unit weight nomin fine hong kong tael bar taiwan tael bar fine tola tradit indian unit weight gold popular size bar tola fine