council decis march authoris kingdom netherland appli measur derog articl sixth 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 hereinaft refer quot sixth vat direct quot articl thereof regard propos commiss letter regist secretariat gener commiss septemb govern kingdom netherland request authoris basi articl sixth vat direct appli measur derog articl thereof articl sixth vat direct council act unanim propos commiss authoris member state introduc special measur derog provis direct order simplifi procedur charg tax prevent type tax evas avoid accord articl member state inform request kingdom netherland letter octob articl sixth vat direct state principl taxabl amount respect suppli good servic constitut consider obtain supplier suppli purchas custom parti derog provis kingdom netherland request authoris includ taxabl amount transact involv work invest gold raw materi provid purchas make finish product aim derog avoid abus exempt invest gold prevent type tax evas avoid meet condit set articl sixth vat direct form tax evas avoid question consist purchas vat exempt invest gold work make jewelleri good vat charg invest gold includ outgo transact derog expir decemb assess made light practic applic special scheme invest gold establish direct ec derog neg impact european commun resourc provid ad tax adopt decis articl kingdom netherland authoris derog articl sixth vat direct includ taxabl amount respect suppli good servic involv work tax invest gold gold contain finish product base current market invest gold articl authoris grant articl expir decemb articl decis address kingdom netherland brussel march council presid gama oj direct amend direct ec oj oj