council decis juli author unit kingdom appli measur derog articl sixth direct eec harmon law member state relat turnov tax eec council european commun regard treati establish european econom commun regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess amend act access spain portug articl thereof regard propos commiss articl sixth direct council act unanim propos commiss author member state introduc special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid unit kingdom letter address commiss regist januari request author introduc special measur derog articl direct member state inform unit kingdom request februari letter date april commiss decid fundament object unit kingdom govern request ask accord articl sixth direct matter rais council note date unit kingdom inform council modifi narrow scope derog notifi commiss januari unit kingdom exempt build land articl read conjunct point annex sixth direct order compli spirit court justic rule case unit kingdom wish tax suppli build land stand commerci industri purpos retain rate suppli residenti build exempt suppli build land order simplifi procedur charg tax prevent type tax evas avoid unit kingdom wish appli tax transact relat commerci industri build land stand occup basi open market time case suppli let develop option taxat articl sixth direct object achiev price suppli rent necessarili reflect land time suppli let order achiev object question build occupi taxabl person construct entitl full deduct tax taxabl person let build exempt basi articl sixth direct unit kingdom intend make option provid articl direct tax occup let properti basi open market result taxabl amount determin refer open market amend request derog articl sixth direct stipul respect suppli refer articl taxabl amount purchas price good similar good absenc purchas price cost price determin time suppli acced request unit kingdom pend delet point annex sixth direct permit member state exempt temporarili suppli build build land special measur neg effect european commun resourc accru ad tax adopt direct articl derog articl sixth direct unit kingdom author open market taxabl amount suppli mean articl direct build part build occup land stand articl author grant pend delet point annex sixth direct articl direct address unit kingdom brussel juli council presid duma oj