council direct ec octob amend direct eec determin person liabl payment ad tax council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe present rule laid articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess determin person liabl payment tax creat problem busi smallest busi council direct eec march mutual assist recoveri claim result oper form part system financ european agricultur guidanc guarante fund agricultur levi custom duti council direct eec decemb mutual assist compet author member state field direct taxat council regul eec januari administr cooper field indirect taxat vat organis mutual assist member state correct establish vat recoveri commiss report phase slim simpler legisl intern market project recommend studi possibl wai reform tax represent system laid articl direct eec chang fact substanti simplifi common system vat gener determin person liabl payment tax longer member state option requir appoint tax repres appoint tax repres futur option establish taxabl person articl direct eec member state impos directli establish taxabl person oblig appli establish taxabl person includ laid articl establish taxabl person nation countri legal instrument exist organis mutual assist similar laid commun member state continu requir establish taxabl person design tax repres person liabl payment tax stead design agent member state continu free design person liabl payment tax import member state continu provid person liabl payment tax held jointli sever liabl payment tax articl direct eec clarifi order prevent case tax avoid case continu suppli direct eec amend adopt direct articl direct eec amend subparagraph articl sentenc sentenc insert quot member state case provid continu suppli good servic place period time regard complet interv year quot articl amend articl direct articl term quot articl quot replac quot articl quot indent articl quot exempt quot term quot subparagraph articl quot replac quot articl quot articl replac articl direct articl replac quot articl person liabl payment tax intern system liabl pai ad tax taxabl person carri taxabl suppli good servic case refer taxabl suppli good servic effect taxabl person establish territori countri member state condit determin lai person liabl pai tax person taxabl suppli good servic carri taxabl person servic cover articl suppli person identifi ad tax purpos territori countri servic cover articl suppli servic carri taxabl person establish territori countri person suppli good made condit met taxabl oper suppli good made condit laid articl person suppli good made taxabl person taxabl legal person identifi purpos ad tax territori countri invoic issu taxabl person establish territori countri conform articl member state provid derog oblig taxabl person establish territori countri appoint tax repres countri person mention ad tax invoic document serv invoic person effect taxabl intra commun acquisit good derog provis paragraph person liabl pai tax accord provis paragraph taxabl person establish territori countri member state appoint tax repres person liabl pai tax option subject condit procedur laid member state taxabl transact effect taxabl person establish territori countri legal instrument exist countri taxabl person establish seat relat mutual assist similar scope laid direct eec eec council regul eec januari administr cooper field indirect taxat vat member state step provid person liabl payment tax tax repres appoint establish taxabl person situat refer paragraph member state provid person liabl payment tax held jointli sever liabl payment tax import ad tax payabl person person design accept liabl member state good import quot articl replac articl direct articl amend paragraph indent replac quot taxabl person except refer articl territori countri effect suppli good servic give deduct suppli good servic tax payabl sole custom recipi accord articl member state identifi taxabl person refer articl quot paragraph replac quot member state measur ensur person accord articl consid liabl pai tax taxabl person establish territori countri compli oblig relat declar payment set articl measur ensur person accord articl held jointli sever liabl payment tax compli oblig relat payment set articl quot direct notwithstand point articl term quot articl quot replac quot articl quot articl member state bring forc law regul administr provis compli direct decemb forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text provis nation law adopt field govern direct tabl correl provis direct provis nation law articl direct enter forc dai public offici journal european commun articl direct address member state luxembourg octob council presid fabiu oj oj oj oj direct amend direct ec oj oj direct amend act access oj direct amend act access oj oj direct amend act access oj direct amend act access oj