council decis octob authoris feder republ germani kingdom netherland 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 harmon law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss articl direct eec council act unanim propos commiss authoris member state introduc special measur derog direct order simplifi procedur charg tax letter regist secretariat gener commiss octob octob feder republ germani hereinaft quot germani quot kingdom netherland hereinaft quot netherland quot request authoris introduc special measur construct repair renov cross border bridg rodebach selfkant north millen germani echt susteren north sittard netherland accord articl direct eec commiss inform member state letter date januari request made germani netherland letter date januari commiss notifi germani netherland inform consid apprais request suppli good servic intra commun acquisit import good intend construct repair renov bridg purpos special measur regard entir construct site cross border bridg complet cross border bridg territori germani absenc special measur suppli good servic construct repair renov bridg question ascertain place taxat germani netherland practic complic contractor charg work concern purpos derog simplifi procedur charg tax construct repair renov bridg question derog neg impact commun resourc provid vat adopt decis articl derog articl direct eec feder republ germani kingdom netherland authoris respect suppli good servic intra commun acquisit import good intend construct repair renov cross border bridg rodebach selfkant north millen germani echt susteren north sittard netherland regard entir construct site cross border bridg complet cross border bridg german territori articl decis address feder republ germani kingdom netherland luxembourg octob council presid brown oj direct amend direct ec oj