council direct decemb supplement common system ad tax amend direct eec view abolit fiscal frontier eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl treati defin intern market area intern frontier free movement good person servic capit ensur accord provis treati complet intern market requir elimin fiscal frontier member state end imposit tax import remiss tax export trade member state definit abolish fiscal control intern frontier definit abolish januari transact member state imposit tax import remiss tax export appli transact territori exclud scope common system ad tax view convent treati applic transact origin intend princip monaco isl man treat transact origin intend french republ unit kingdom great britain northern ireland abolit principl imposit tax import relat member state make provis tax exempt duti free allow superflu relat member state provis repeal relev direct adapt achiev object refer articl council direct april amend sixth direct eec requir taxat trade member state base principl taxat member state origin good servic suppli prejudic commun trade taxabl person principl tax revenu imposit tax final consumpt stage accru benefit member state final consumpt take place determin definit system bring object common system ad tax good servic suppli member state requir condit complet brought decemb provis made transit phase begin januari last limit period provis intend facilit transit definit system taxat trade member state continu medium term object implement transit period intra commun transact carri taxabl person exempt taxabl person tax member state destin member state rate condit intra commun acquisit exempt person taxabl legal person intra commun distanc sell suppli mean transport individu exempt taxabl bodi tax transit period member state destin member state rate condit transact absenc special provis signific distort competit member state pursuit reduct administr statist formal undertak small medium size undertak reconcil implement effect control measur econom tax ground maintain qualiti commun statist instrument advantag transit period taxat intra commun trade measur deal social repercuss sector affect region difficulti frontier region follow abolit imposit tax import remiss tax export trade member state member state author period end june exempt suppli good carri limit duti free shop context air sea travel member state transit arrang enter forc year appli decemb replac definit system taxat trade member state base principl taxat good servic suppli member state origin object refer articl council direct april achiev end commiss report council decemb oper transit arrang make propos detail definit system taxat trade member state council condit transit definit system fulfil satisfactorili decid decemb arrang entri forc oper definit system transit arrang automat continu entri forc definit system event council decid definit system direct eec amend direct eec amend adopt direct articl direct eec amend articl replac articl purpos direct territori member state quot territori countri defin respect member state paragraph commun quot territori commun quot territori member state defin respect member state paragraph territori quot countri quot territori defin paragraph territori member state purpos direct territori countri quot area applic treati establish european econom commun defin respect member state articl territori individu member state exclud territori countri feder republ germani island heligoland territori buesingen kingdom spain ceuta melilla republ itali livigno campion italia italian wate lake lugano territori individu member state exclud territori countri kingdom spain canari island french republ oversea depart hellen republ member state measur ensur transact origin intend princip monaco treat transact origin intend french republ isl man treat transact origin intend unit kingdom great britain northern ireland commiss consid provis laid paragraph longer justifi term fair competit resourc submit propos council articl replac articl import quot import good quot entri commun good fulfil condit laid articl treati establish european econom commun good cover treati establish european coal steel commun free circul entri commun good territori subparagraph articl channel island place import good member state territori good enter commun notwithstand paragraph good refer paragraph entri commun arrang refer articl arrang temporari import total exempt import duti extern transit arrang place import good member state territori ceas cover arrang similarli good refer paragraph entri commun intern commun transit procedur provid articl place import member state territori procedur ceas appli articl countri replac member state member state good import replac member state territori instal assembl carri subparagraph ad articl case good suppli board ship aircraft train transport place departur destin territori commun place good time departur transport articl replac derog paragraph place departur consign transport good territori place suppli import defin articl place subsequ suppli deem member state import good articl replac chargeabl event occur tax chargeabl good import good arrang refer articl entri commun chargeabl event occur tax chargeabl good ceas cover arrang import good subject custom duti agricultur levi charg equival effect establish common polici chargeabl event occur tax chargeabl chargeabl event commun duti occur duti chargeabl import good subject commun duti member state appli provis forc govern custom duti occurr chargeabl event moment tax chargeabl articl paragraph replac taxabl amount custom purpos determin accord commun provis forc paragraph delet articl replac taxabl amount includ includ tax duti levi charg due import member state due reason import exclud ad tax levi incident expens commiss pack transport insur cost incur place destin territori import member state place destin place mention consign note document mean good import import member state absenc indic place destin place transfer cargo import member state equal member state includ taxabl amount incident expens refer result transport place destin territori import member state place chargeabl event occur articl commun ad temporarili export abroad replac commun import exempt provis articl delet articl replac inform determin taxabl amount import express currenc member state assess take place exchang rate determin accord commun provis govern calcul custom purpos inform determin taxabl amount transact import transact express currenc member state assess take place exchang rate applic latest sell rate record time tax chargeabl repres exchang market market member state concern rate determin refer market accord member state transact categori taxabl person member state continu appli exchang rate determin accord commun provis forc govern calcul custom purpos articl subparagraph delet subparagraph replac good import sale defin articl direct eec amend direct eec oj oj subparagraph qualifi therefor import countri home market delet subparagraph qualifi therefor import countri delet subparagraph delet subparagraph qualifi therefor import countri delet head articl replac exempt export commun transact intern transport articl territori countri defin articl replac commun articl replac suppli servic consist work movabl properti acquir import purpos undergo work territori commun dispatch transport commun person provid servic custom establish countri behalf indent ad subparagraph articl member state intend forc member state parti north atlant treati member state destin forc civilian staff accompani suppli mess canteen forc part common defens effort subparagraph articl subject condit limit laid member state replac subject condit limit laid host member state articl commun ad export abroad replac commun articl replac suppli servic includ transport ancillari transact exclud suppli servic exempt pursuant articl directli link extern transit export good commun import good elig articl good refer articl subject intern commun transit procedur provid articl articl territori countri defin articl replac commun articl replac import good intend wareh arrang custom replac suppli good intend produc custom applic temporari storag free zone free warehous custom wareh arrang process arrang admit territori water order incorpor drill product platform purpos construct repair mainten alter fit platform link drill product platform mainland fuell provis drill product platform wareh arrang custom place refer defin commun custom provis forc replac suppli servic relat suppli good refer replac suppli good servic carri place list subject arrang point ad suppli good refer articl subject arrang temporari import total exempt import duti extern transit arrang good refer articl subject intern commun transit procedur provid articl suppli servic relat suppli paragraph insert articl pend decis council articl direct eec act abolit transit derog provid paragraph spain author exempt transact refer point annex respect servic render author transact refer point annex oj titl xvia articl insert titl xvia transit arrang taxat trade member state articl scope subject ad tax intra commun acquisit good consider territori countri taxabl person act taxabl legal person vendor taxabl person act elig tax exempt provid articl cover arrang laid sentenc articl articl derog subparagraph ad tax chargeabl intra commun acquisit good mean transport product subject excis duti effect taxabl person elig flat rate scheme provid articl taxabl person carri suppli good servic deduct taxabl legal person total amount ad tax due paid member state good dispatch transport exceed current calendar year threshold member state determin equival nation currenc ecu provid total amount ad tax due paid member state good dispatch transport intra commun acquisit good mean transport product subject excis duti previou calendar year exce threshold refer indent member state grant taxabl person taxabl legal person elig subparagraph opt gener scheme laid subparagraph member state determin detail rule exercis option case appli calendar year intra commun acquisit mean transport effect consider countri taxabl person taxabl legal person qualifi derog provid subparagraph taxabl person purpos titl consid mean transport vessel exceed metr length aircraft weight exce kilogram motor land vehicl capac exce cubic centimetr power exce kilowatt intend transport person good vessel aircraft refer articl mean transport refer consid condit fulfil suppli month date entri servic travel kilometr case land vehicl sail hour case vessel flown hour case aircraft member state lai condit fact regard establish intra commun acquisit good acquisit dispos owner movabl tangibl properti dispatch transport person acquir good behalf vendor person acquir good member state good dispatch transport good acquir taxabl legal person dispatch transport territori import taxabl legal person member state member state arriv good dispatch transport good deem dispatch transport member state import member state grant import defin articl refund ad tax paid connect import good import establish acquisit subject ad tax member state arriv good dispatch transport person time time suppli mean transport condit laid articl regard taxabl person member state territori suppli effect grant taxabl person deduct basi provis deduct aris exercis time suppli taxabl person author deduct ad tax includ purchas price paid import intra commun acquisit mean transport amount exceed tax liabl suppli exempt member state lai detail rule implement provis treat suppli good effect consider deliveri taxabl person contract work defin articl physic carri member state territori custom identifi purpos ad tax condit fulfil materi person undertak work dispatch transport behalf custom member state territori custom identifi purpos ad tax work finish assembl person undertak work transport dispatch custom member state custom identifi purpos ad tax transfer taxabl person good undertak member state regard transfer member state tangibl properti dispatch transport behalf taxabl person territori defin articl commun purpos undertak purpos transact suppli good question taxabl person territori member state arriv dispatch transport condit laid sentenc articl articl suppli good question taxabl person condit laid articl suppli good question taxabl person territori countri condit laid articl articl suppli taxabl person condit set contract work carri member state arriv dispatch transport good question suppli servic perform taxabl person involv work good question physic carri member state arriv dispatch transport good temporari good question territori member state arriv dispatch transport good purpos suppli servic taxabl person establish territori member state departur dispatch transport good temporari good question period exceed month territori member state import good countri view temporari elig arrang temporari import full exempt import duti intra commun acquisit good consider includ taxabl person purpos undertak good dispatch transport behalf taxabl person member state territori good produc extract process purchas acquir defin paragraph import taxabl person framework undertak member state member state measur ensur transact class suppli good quot defin paragraph articl carri territori countri taxabl person act class intra commun acquisit good quot articl place transact place intra commun acquisit good place intra commun acquisit good deem place good time dispatch transport person acquir end prejudic paragraph place intra commun acquisit good refer articl deem territori member state issu ad tax identif number person acquir good made acquisit person acquir good establish acquisit subject tax accord paragraph acquisit subject tax accord paragraph member state arriv dispatch transport good subject tax accord subparagraph taxabl amount reduc member state issu ad tax identif number person acquir good made acquisit place suppli good derog articl place suppli good dispatch transport behalf supplier member state arriv dispatch transport deem place good dispatch transport purchas end condit fulfil suppli good effect taxabl person elig derog provid subparagraph articl taxabl legal person elig derog taxabl person suppli good mean transport good suppli assembl instal trial run behalf supplier good suppli dispatch transport territori import supplier member state member state arriv good dispatch transport purchas regard dispatch transport member state import suppli good product subject excis duti paragraph appli suppli good dispatch transport member state arriv dispatch transport total suppli ad tax calendar year exce equival nation currenc ecu total ad tax suppli good product subject excis duti effect condit laid paragraph previou calendar year exce equival nation currenc ecu member state territori good dispatch transport purchas end limit threshold refer equival nation currenc ecu member state fear threshold ecu refer lead distort condit competit member state exercis option measur inform relev public author member state dispatch transport good decemb commiss report council oper special ecu threshold provid preced subparagraph report commiss inform council abolit special threshold lead distort condit competit council take unanim decis commiss propos preced subparagraph remain forc member state territori good time departur dispatch transport grant taxabl person effect suppli good elig paragraph choos place suppli determin accord paragraph member state concern determin detail rule exercis option case appli calendar year place suppli servic intra commun transport good derog articl place suppli servic intra commun transport good determin accord paragraph purpos titl definit appli intra commun transport good quot transport place departur place arriv situat territori member state place departur quot place transport good start leav distanc travel place good place arriv quot place transport good end place suppli servic intra commun transport good place departur derog paragraph place suppli servic intra commun transport good render custom identifi purpos ad tax member state departur transport deem territori member state issu custom ad tax identif number servic render member state appli tax part transport journei made water form part territori commun defin articl place suppli servic ancillari intra commun transport good derog articl place suppli servic involv activ ancillari intra commun transport good render custom identifi purpos ad tax member state territori servic physic perform deem territori member state issu custom ad tax identif number servic render place suppli servic render intermediari derog articl place suppli servic render intermediari act account person form part suppli servic intra commun transport good place departur custom servic render intermediari perform identifi purpos ad tax member state departur transport place suppli servic render intermediari deem territori member state issu custom ad tax identif number servic render derog articl place suppli servic render intermediari act account person form part suppli servic purpos activ ancillari intra commun transport good place ancillari servic physic perform custom servic render intermediari identifi purpos ad tax member state territori ancillari servic physic perform place suppli servic render intermediari deem territori member state issu custom ad tax identif number servic render intermediari derog articl place suppli servic render intermediari act account person servic form part transact refer paragraph articl place transact carri custom identifi purpos ad tax member state territori transact carri place suppli servic render intermediari deem territori member state issu custom ad tax identif number servic render intermediari articl exempt exempt suppli good prejudic commun provis subject condit lai purpos ensur correct straightforward applic exempt provid prevent evas avoid abus member state exempt suppli good defin articl dispatch transport behalf vendor person acquir good territori refer articl commun effect taxabl person taxabl legal person act member state departur dispatch transport good exempt appli suppli good taxabl person exempt tax pursuant articl suppli good effect taxabl person taxabl legal person qualifi derog subparagraph articl suppli mean transport dispatch transport purchas behalf vendor purchas territori refer articl commun effect taxabl person taxabl legal person qualifi derog provid subparagraph articl taxabl person suppli good defin articl qualifi exempt provid carri taxabl person exempt intra commun acquisit good prejudic commun provis subject condit lai purpos ensur correct straightforward applic exempt provid prevent evas avoid abus member state exempt intra commun acquisit good suppli taxabl person circumst exempt territori countri intra commun acquisit good import circumst exempt articl intra commun acquisit good pursuant articl person acquir good circumst entitl full reimburs ad tax due articl exempt transport servic member state exempt suppli intra commun transport servic involv dispatch transport good island make autonom region azor madeira dispatch transport good island exempt import good good dispatch transport territori import member state arriv dispatch transport member state exempt import suppli good import defin articl exempt accord paragraph member state lai condit govern exempt view ensur correct straightforward applic prevent evas avoid abus exempt member state measur ensur intra commun acquisit good arrang situat refer articl benefit provis suppli good effect territori countri condit articl replac quot subject consult provid articl member state opt exempt intra commun acquisit good taxabl person import suppli good taxabl person view export process territori suppli servic relat export activ export preced month intra commun acquisit good taxabl person import suppli good taxabl person view suppli member state condit laid articl suppli servic relat suppli member state suppli good condit laid articl preced month member state jointli set maximum transact exempt quot articl chargeabl event chargeabl tax chargeabl event occur intra commun acquisit good effect intra commun acquisit good regard effect suppli similar good regard effect territori countri intra commun acquisit good tax chargeabl dai month chargeabl event occur derog paragraph tax chargeabl issu invoic invoic issu person acquir good date laid paragraph derog articl tax chargeabl suppli good effect condit laid articl dai month chargeabl event occur tax chargeabl issu invoic invoic issu dai month chargeabl event occur articl taxabl amount rate applic case intra commun acquisit good taxabl amount establish basi element accord articl determin taxabl amount suppli good territori countri case intra commun acquisit good refer articl taxabl amount determin accord articl member state measur ensur excis duti due paid person effect intra commun acquisit product subject excis duti includ taxabl amount accord articl tax rate applic intra commun acquisit good forc tax chargeabl tax rate applic intra commun acquisit good appli suppli good territori countri articl deduct articl replac good servic purpos taxabl transact taxabl person entitl deduct tax liabl pai ad tax due paid respect good servic suppli suppli taxabl person liabl tax territori countri ad tax due paid respect import good territori countri ad tax due pursuant articl ad tax due pursuant articl member state grant taxabl person deduct refund ad tax refer paragraph good servic purpos transact relat econom activ refer articl carri countri deduct perform territori countri transact exempt pursuant articl transact exempt pursuant articl custom establish commun transact directli link good export countri commun refund ad tax refer paragraph effect taxabl person establish territori countri establish member state accord detail implement rule laid direct eec taxabl person establish territori commun accord detail implement rule laid direct eec oj oj quot articl replac exercis deduct taxabl person respect deduct pursuant articl hold invoic drawn accord articl respect deduct pursuant articl hold import document consigne import state permit calcul amount tax due respect deduct pursuant articl compli formal establish member state requir pai tax custom purchas articl appli compli formal laid member state respect deduct pursuant articl set declar provid articl inform need amount tax due intra commun acquisit good calcul hold invoic accord articl quot paragraph insert articl member state author taxabl person hold invoic accord articl make deduct refer articl determin condit arrang appli provis quot articl person liabl payment tax articl replac articl person liabl pai tax author liabl pai ad tax intern system taxabl person carri taxabl suppli good servic suppli servic refer taxabl suppli good servic effect taxabl person establish abroad member state adopt arrang tax payabl person inter alio tax repres person taxabl suppli good servic carri design person member state provid taxabl person held jointli sever liabl payment tax custom servic refer articl articl effect taxabl person establish abroad member state requir supplier servic held jointli sever liabl payment tax person mention ad tax invoic document serv invoic person effect taxabl intra commun acquisit good intra commun acquisit good effect person establish abroad member state adopt arrang tax payabl person inter alio tax repres design person member state provid person effect intra commun acquisit good held jointli sever liabl payment tax import person person design accept liabl member state good import quot articl oblig person liabl payment articl replac articl oblig intern system taxabl person state activ taxabl person commenc ceas prejudic taxabl person refer articl subparagraph state effect intra commun acquisit good condit applic derog provid articl fulfil member state measur identifi mean individu number taxabl person except refer articl territori countri effect suppli good servic give deduct provis servic tax payabl sole custom accord articl member state identifi taxabl person refer articl taxabl person refer paragraph taxabl person exercis option provid subparagraph articl individu identif number prefix accord iso intern standard alpha member state issu identifi member state measur ensur identif system distinguish taxabl person refer ensur correct applic transit arrang taxat intra commun transact laid titl taxabl person account suffici detail ad tax appli inspect tax author taxabl person regist good dispatch transport dispatch transport behalf territori defin articl commun purpos transact refer fourth sixth seventh indent articl taxabl person regist materi dispatch member state behalf taxabl person identifi purpos ad tax member state view suppli taxabl person contract work taxabl person issu invoic document serv invoic respect good servic suppli render taxabl person taxabl legal person taxabl person issu invoic document serv invoic respect suppli good refer articl respect good suppli condit laid articl taxabl person copi document issu taxabl person likewis issu invoic respect payment account made suppli good refer subparagraph respect payment account made taxabl person taxabl legal person provis servic complet invoic state price exclus tax relev tax rate exempt invoic case transact refer articl number taxabl person identifi territori countri number custom identifi servic render case transact refer articl number taxabl person identifi territori countri number person acquir good identifi member state case suppli mean transport particular articl member state lai criteria determin document consid invoic taxabl person submit return deadlin determin member state deadlin month end tax period tax period fix member state month month quarter member state set period provid exce year return set inform need calcul tax chargeabl deduct made includ establish basi assess total transact rel tax deduct exempt transact return set hand total ad tax suppli good refer articl tax chargeabl period ad total ad tax suppli good refer sentenc articl articl effect territori member state tax chargeabl return period place departur dispatch transport good situat territori countri hand total ad tax intra commun acquisit good refer articl tax chargeabl ad total ad tax suppli good refer sentenc articl articl effect territori countri tax chargeabl return period place departur dispatch transport good situat territori member state taxabl person pai net amount ad tax submit regular return member state set date payment amount demand interim payment member state requir taxabl person submit statement includ particular paragraph transact carri preced year statement provid inform adjust taxabl person identifi purpos ad tax submit recapitul statement person acquir good identifi purpos ad tax suppli good condit laid articl recapitul statement drawn calendar quarter period accord procedur determin member state measur ensur provis administr cooper field indirect taxat event compli recapitul statement set number taxabl person identifi purpos ad tax territori countri effect suppli good condit laid articl number person acquir good identifi purpos ad tax member state good suppli indic suppli good defin articl effect person acquir good person acquir good total suppli good effect taxabl person amount declar calendar quarter tax chargeabl recapitul statement set suppli good cover articl number mean taxabl person identifi purpos ad tax territori countri number identifi member state arriv dispatch transport good suppli determin accord articl amount adjust made pursuant articl amount declar calendar quarter person acquir good notifi adjust good dispatch transport behalf taxabl person territori defin articl commun view suppli taxabl person contract work condit set articl recapitul statement drawn quarter good dispatch transport set number mean taxabl person identifi purpos ad tax territori member state departur dispatch transport good number mean taxabl person good view suppli contract work identifi member state arriv dispatch transport good statement good dispatch transport condit refer purpos contract work physic carri member state arriv dispatch transport derog member state requir recapitul statement file monthli basi requir recapitul statement give addit particular case suppli mean transport effect condit laid articl taxabl person identifi purpos ad tax purchas identifi purpos ad tax taxabl person defin articl member state measur ensur vendor commun inform ad tax appli inspect tax author member state requir taxabl person territori countri effect intra commun acquisit good defin articl submit statement give detail acquisit provid statement requir period month member state requir person effect intra commun acquisit mean transport defin articl provid submit return refer paragraph inform ad tax appli inspect tax author member state measur ensur person accord articl consid liabl pai tax taxabl person establish abroad jointli sever liabl payment compli oblig relat declar payment member state impos oblig deem correct collect tax prevent evas subject requir equal treatment domest transact transact carri member state taxabl person provid oblig trade member state give rise formal connect cross frontier member state releas oblig taxabl person carri suppli good servic exempt pursuant articl taxabl person elig exempt tax provid articl derog provid articl subparagraph taxabl person carri transact refer paragraph member state releas taxabl person refer oblig refer member state releas taxabl person payment tax due amount involv insignific member state measur ensur taxabl legal person liabl tax payabl respect intra commun acquisit good cover subparagraph articl compli oblig relat declar payment identifi individu number defin paragraph case intra commun acquisit mean transport cover articl member state adopt arrang declar subsequ payment act unanim propos commiss council author member state introduc measur simplifi statement oblig laid paragraph simplif measur jeopard proper monitor intra commun transact form member state author taxabl person meet condit file year recapitul statement indic number person taxabl person suppli good condit laid articl identifi purpos ad tax member state total annual ad tax suppli good provis servic defin articl exce ecu amount annual turnov refer applic exempt tax provid articl total annual ad tax suppli good effect condit laid articl exce equival nation currenc ecu suppli good effect condit laid articl suppli mean transport member state set month tax period taxabl person submit return provid paragraph author person submit recapitul statement period taxabl person meet condit annual ad tax good servic suppli defin articl exce equival nation currenc ecu total annual ad tax suppli good effect condit laid articl exce equival nation currenc ecu suppli good effect condit laid articl suppli mean transport quot articl special scheme small undertak subparagraph ad articl event suppli mean transport effect condit laid articl exclud exempt tax paragraph quot articl common flat rate scheme farmer subparagraph ad articl exercis option member state measur ensur correct applic transit arrang taxat intra commun transact laid titl xvia quot articl replac flat rate percentag provid paragraph appli price exclus tax agricultur product suppli flat rate farmer taxabl person elig territori countri flat rate scheme provid articl agricultur product suppli flat rate farmer condit laid articl taxabl legal person elig member state arriv dispatch transport agricultur product suppli derog provid articl subparagraph agricultur servic suppli flat rate farmer taxabl person elig territori countri flat rate scheme provid articl compens exclud form deduct case suppli agricultur product agricultur servic refer paragraph member state provid flat rate compens paid purchas custom event taxabl purchas custom author provid articl accord procedur laid member state deduct tax liabl territori countri amount flat rate compens paid flat rate farmer member state refund purchas custom amount flat rate compens paid flat rate farmer respect transact suppli agricultur product effect condit laid articl taxabl person taxabl legal person act member state elig derog provid subparagraph articl suppli agricultur product effect condit laid articl articl taxabl purchas establish commun provid product purchas purpos transact refer articl purpos servic deem suppli territori countri tax payabl sole custom articl suppli agricultur servic taxabl custom establish commun member state taxabl custom establish commun provid servic custom purpos transact refer articl purpos servic deem suppli territori countri tax payabl sole custom articl member state determin method refund made appli articl public author quot subparagraph ad articl exercis option provid articl member state measur ensur method taxat appli suppli agricultur product effect condit laid articl suppli effect flat rate farmer taxabl person flat rate farmer quot articl miscellan provis provis appli june member state exempt suppli tax free shop good carri person luggag travel take intra commun flight sea cross member state purpos articl tax free shop quot establish situat airport port fulfil condit laid compet public author pursuant paragraph travel member state quot passeng hold transport document air sea travel state destin airport port situat member state intra commun flight sea cross quot transport air sea start territori countri defin articl actual place arriv situat member state suppli good effect tax free shop includ suppli good effect board aircraft vessel intra commun passeng transport exempt appli suppli good effect tax free shop channel tunnel termin passeng hold valid ticket journei termin elig exempt provid paragraph appli suppli good total person journei exce limit laid commun provis forc movement travel countri commun total item suppli good person journei exce limit exempt grant amount understand item split involv quantiti person journei exceed limit laid commun provis forc movement travel countri commun suppli good effect quantit limit laid previou subparagraph account applic member state grant taxabl person deduct refund ad tax refer articl good servic purpos suppli good exempt articl member state exercis option provid articl grant elig provis import intra commun acquisit suppli good taxabl person purpos suppli good exempt pursuant articl member state measur ensur correct straightforward applic exempt provid articl prevent evas avoid abus articl period applic transit arrang provid titl enter forc januari decemb commiss report council oper transit arrang submit propos definit system transit arrang replac definit system taxat trade member state base principl taxat member state origin good servic suppli end made detail examin report condit transit definit system fulfil satisfactorili council act unanim propos commiss consult european parliament decid decemb arrang entri forc oper definit system transit arrang enter forc year appli decemb period applic transit arrang extend automat date entri forc definit system event council decid definit system articl rate convers determin equival nation currenc amount express ecu titl member state rate exchang applic decemb oj articl replac articl prejudic commun provis laid commun provis forc relat gener arrang hold movement monitor product subject excis duti direct prevent member state maintain introduc tax insur contract tax bet gambl excis duti stamp duti gener tax duti charg character turnov tax provid tax duti charg trade member state give rise formal connect cross frontier refer direct product subject excis duti appli product defin current commun provis miner oil alcohol alcohol beverag manufactur tobacco articl insert articl good enter commun territori subparagraph articl channel island subject provis formal relat entri good commun complet accord regul eec intern commun transit procedur appli entri commun good intend member state territori time entri commun intend export commun repair alter adjust contract process work commun temporari import arrang mean direct eec good origin commun dispatch transport territori subparagraph articl channel island subject provis formal relat export good commun complet accord regul eec intern commun transit procedur appli good suppli export member state good leav commun oj articl direct ceas effect decemb relat member state direct eec amend direct eec direct eec provis ad tax laid direct ceas effect decemb direct eec amend direct eec direct eec direct eec amend direct eec provis direct eec amend direct eec relat ad tax ceas effect decemb relat member state articl member state adapt present ad tax system direct bring forc law regul administr provis arrang adapt articl direct enter forc januari member state inform commiss provis adopt appli direct member state commun commiss text provis nation law adopt field govern direct member state adopt measur includ refer direct accompani refer occas offici public manner refer made laid member state articl direct address member state brussel decemb council presid kok oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj oj