council decis decemb 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 previou decis eec 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 letter regist commiss februari unit kingdom request authoris extend applic derog measur previous grant decis eec decemb member state inform unit kingdom request pursuant decis eec unit kingdom authoris introduc special measur allow author direct open market taxabl amount intra commun acquisit good person acquir good fulli taxabl person famili legal busi ti nation legisl person acquir good supplier decis eec empow unit kingdom supplement special measur authoris council decis deem adopt april permit unit kingdom direct open market taxabl amount suppli good servic import recipi total partial exempt person famili legal busi ti nation legisl person suppli good servic recipi person import good person payment made purpos measur question prevent person famili legal busi ti nation legisl artifici reduc price taxabl transact case law court justic european commun nation derog measur intend prevent fraud tax avoid interpret strictli derog rule determin taxabl amount limit strictli achiev object special measur appli case administr base fact conclud determin taxabl amount provid articl direct eec influenc famili busi legal ti person acquir good supplier administr act mere presumpt parti concern allow adduc evid contrari disput level open establish administr measur limit scope appli taxabl transact recipi total partial exempt person limit scope derog special measur proportion aim pursu commiss adopt juli work programm accompani schedul propos provid gradual stage stage progress common vat system intern market final packag propos schedul mid author grant decemb enabl assess made time derog measur consist approach adopt common vat system derog advers impact commun resourc aris vat adopt decis articl derog articl direct eec unit kingdom author decemb appli special measur allow author direct open market taxabl amount intra commun acquisit good condit met person acquir good fulli taxabl person famili legal busi ti nation legisl person acquir good supplier number fact make conclud famili busi legal ti influenc determin taxabl amount provid articl articl decis address unit kingdom brussel decemb council presid boden oj direct amend direct ec oj oj oj judgment april commiss belgium ecr item werner skripal ecr