council decis februari authoris kingdom netherland appli measur derog articl sixth direct eec harmonis law member state relat turnov tax dutch text authent ec council european union regard treati establish european commun regard sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss letter regist secretariat gener commiss octob kingdom netherland sought authoris introduc special measur derog articl direct eec accord articl direct eec commiss inform member state letter date decemb request made kingdom netherland letter date decemb commiss notifi kingdom netherland inform consid apprais request aim derog prevent avoid ad tax vat undervalu suppli connect person recipi entitl full full deduct vat design circumv abus suppli capit item suppli servic relat capit item leas let arrang good put dispos recipi relationship parti consider fix market result significantli lower vat revenu special measur appli case administr conclud taxabl amount determin accord articl direct eec influenc relationship parti conclus case base manifest fact presumpt proportion permit kingdom netherland treat open market suppli taxabl amount derog pursuant articl direct eec counter avoid vat link taxabl amount suppli relat parti includ propos direct rationalis derog pursuant articl applic period derog end direct enter forc derog advers impact commun resourc accru vat adopt decis articl derog articl direct eec kingdom netherland authoris open market defin articl direct eec taxabl amount suppli capit item suppli servic capit item put dispos recipi condit met recipi full full deduct vat supplier recipi directli indirectli connect person nation legisl fact make conclud circumst case relationship connect person influenc taxabl amount determin accord articl direct eec purpos articl capit item capit good defin kingdom netherland accord articl direct eec cover definit servic substanti amortis articl authoris grant articl expir date entri forc direct rationalis derog pursuant articl direct eec counter avoid vat link taxabl amount decemb whichev earlier articl decis address kingdom netherland brussel februari council presid plassnik oj direct amend direct ec oj