council decis march authoris republ cypru 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 articl thereof regard propos commiss letter regist commiss secretariat gener novemb republ cypru sought authoris measur exist prior access european union derog articl direct eec measur requir derog intend counter tax avoid manipul suppli subject ad tax vat measur appli case administr base fact conclud determin taxabl amount provid articl direct influenc famili legal busi ti supplier recipi matter administr act mere presumpt parti concern allow adduc evid contrari disput level open market establish administr measur strictli target invok seri condit met absolut tax loss identifi proportion aim pursu similar derog grant member state counter tax avoid found effect derog safeguard amount vat due final consumpt stage neg impact commun resourc vat adopt decis articl derog articl direct eec republ cypru authoris open market taxabl amount suppli circumst articl articl open market appli condit met consider paid open market suppli recipi suppli deduct full person make suppli recipi connect famili busi legal ti defin nation legisl number fact make conclud famili busi legal ti influenc determin taxabl amount provid articl direct eec articl authoris grant articl expir date entri forc direct rationalis derog pursuant articl direct eec counter avoid vat valuat suppli connect person june whichev earlier articl decis address republ cypru brussel march council boden presid oj direct amend direct ec oj