council decis novemb authoris austria appli measur derog articl sixth direct eec harmonis law member state relat turnov tax ec council european union regard treati establish european commun regard sixth council direct eec harmonis law member state relat turnov tax common system vat uniform basi assess articl thereof regard propos commiss request submit commiss regist commiss secretariat gener march austrian govern sought authoris introduc measur derog articl direct eec purpos derog request austria make recipi liabl vat due specif case firstli suppli good provid secur vat taxabl person person execut secur suppli good cession reserv ownership assigne exercis assigne thirdli suppli immov properti judgment debtor compulsori sale procedur person request measur consid measur prevent type tax evas avoid sector good suppli collater vat taxabl person recipi secur execut secur reflect situat guarantor suppli good limit capac settl debt includ tax debt collater taker receiv good exercis right sell collater parti sale gener suppli guarantor collater taker scenario vat loss occur case collater taker refus deduct suppli guarantor held respons insolv disappear dimens problem encount austrian administr requir legal measur similar derog grant germani decis ec case buyer good limit capac settl debt purchas supplier good reserv ownership cede exercis reserv purchas price claim parti bank secur loan grant bank buyer buyer good discontinu settl debt loan bank exercis ownership involv suppli good origin buyer bank case bank pai origin buyer turnov tax due suppli settl origin buyer debt loan consequ vat loss fiscal author origin buyer insolv disappear tax administr identifi recov vat scenario similar execut secur vat loss occur case taxabl suppli immov properti sold judgment debtor compulsori sale procedur person relev case supplier opt tax liabil time suppli financi posit pai tax author tax invoic purchas buyer exercis deduct supplier pai vat fiscal author dimens problem encount austrian administr requir legal measur immov properti high good taxabl amount loss term vat singl transact high immov properti hidden vat maintain option vat system neutral background appear envisag liabil recipi vat solut specif circumst high risk involv request derog avoid loss vat vat paid fiscal author econom oper involv solut avoid doubl tax respons supplier recipi involv higher econom risk recipi burdensom recoveri procedur fiscal author address recipi recoveri supplier prove imposs avoid fiscal respons person notari result higher charg supplier recipi similar derog grant germani decis ec ec derog question affect amount vat due final consumpt stage advers impact commun resourc accru vat adopt decis articl derog articl direct eec amend articl thereof republ austria authoris design recipi suppli good refer articl decis person liabl pai vat articl instanc recipi suppli design person liabl pai vat suppli good provid secur vat taxabl person person execut secur suppli good cession reserv ownership assigne exercis assigne suppli immov properti sold judgment debtor compulsori sale procedur person articl decis expir decemb articl decis address republ austria brussel novemb council presid bot oj direct amend direct ec oj oj oj