council decis author unit kingdom appli respect suppli unregist resel 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 author council decis eec deem adopt june accord procedur laid articl sixth direct introduc year period derog sixth direct combat tax avoid market structur base sale good effect taxabl person taxabl person view resal retail stage result avoid tax stage final consumpt order prevent tax avoid unit kingdom appli measur permit tax author adopt administr decis effect tax suppli made taxabl person oper market structur basi open market good retail stage measur constitut derog articl sixth direct stipul territori countri taxabl amount respect suppli good constitut consider obtain supplier purchas parti suppli unit kingdom author council decis deem adopt extend year derog author decis eec unit kingdom applic extens limit year proceed join case refer court justic london ad tax tribun preliminari rule proceed pend tribun direct cosmet laughton photograph commission custom excis interpret articl sixth direct valid decis eec judgment juli court justic confirm valid decis unit kingdom letter receiv commiss februari request author extend measur indefinit period judgment juli court justic rule inter alia articl sixth direct permit adopt derog measur issu condit result differ treatment justifi object circumst order satisfi condit met commiss inform administr decis adopt tax author connect derog question member state notifi unit kingdom request march council decis deem adopt month member state inform commiss member state request matter rais council request made council decis deem adopt measur neg effect european commun resourc accru ad tax adopt decis articl derog articl sixth direct unit kingdom author prescrib case market structur base suppli good taxabl person result taxat stage final consumpt taxabl amount suppli person open market good determin stage articl unit kingdom inform commiss administr decis subsequ adopt connect derog articl decis address unit kingdom brussel council presid solchaga catalan oj oj oj oj