council decis novemb authoris germani franc appli measur derog articl 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 request commiss decemb januari germani franc sought authoris appli measur derog articl direct eec respect construct mainten cross border bridg rhine letter februari commiss ask german french author give inform scope derog german author gave commiss supplementari inform request letter june endors french author regist commiss secretariat gener juli member state inform germani franc request supplementari inform letter date juli cross border bridg rhine concern measur bridg built futur link public highwai form part network motorwai trunk road franc public highwai form part feder trunk road network germani derog sought germani franc consist deem construct mainten cross border bridg rhine territori boundari germani franc li middl bridg absenc specif measur place taxat construct mainten work cross border bridg dictat geograph territori boundari member state run river deepest boundari difficult practic determin time vat arrang applic construct mainten work cross border bridg extrem complex oper carri derog request fix territori boundari germani franc middl cross border bridg concern simplifi collect vat construct mainten bridg derog reduc taxabl amount vat advers affect commun resourc vat adopt decis articl derog articl direct eec germani franc authoris case cross border bridg rhine refer articl set territori boundari state middl bridg concern place taxat suppli good servic intra commun acquisit import good construct mainten bridg includ winter mainten regular clean articl cross border bridg rhine decis appli built futur link public highwai form part network motorwai trunk road franc public highwai form part feder trunk road network germani articl decis address feder republ germani french republ brussel novemb council presid pedersen oj direct amend direct ec oj propos septemb publish offici journal