council decis juli author kingdom netherland appli measur derog articl sixth council 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 hereinaft refer sixth direct articl thereof regard propos commiss articl sixth direct council author member state introduc special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid kingdom netherland letter address commiss regist april request author introduc special measur derog sixth direct member state inform request made kingdom netherland council decis deem adopt month member state inform commiss member state request matter rais council request made council decis deem adopt juli kingdom netherland make possibl provid articl sixth direct grant option taxat suppli build land built exercis option taxat suppli lead case tax evas avoid order prevent tax evas avoid kingdom netherland wish introduc legisl provis effect option exercis liabil tax impos purchas measur envisag derog articl sixth direct intern system person liabl tax taxabl person carri taxabl transact derog habe favour effect european commun resourc aris ad tax adopt decis articl notwithstand articl sixth direct kingdom netherland author appli context option taxat provid articl ofg direct relat transact mention section articl provis impos liabil tax purchas articl decis address kingdom netherland brussel juli council presid pottaki oj