council decis decemb authoris kingdom netherland extend applic measur derog articl sixth council 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 ad tax uniform basi assess articl thereof regard previou decis eec regard commiss report applic decis eec regard commiss propos aris report articl direct eec council act unanim propos commiss authoris member state introduc extend special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid letter regist commiss novemb kingdom netherland request authoris extend applic derog measur previous grant limit period decis eec member state inform april request kingdom netherland derog involv collect readi wear cloth firm vat due subcontractor articl direct eec commiss report applic derog shown derog measur satisfi condit applic articl direct commiss adopt juli work programm timet propos provid gradual step step progress common vat system intern market final packag propos schedul mid authoris grant decemb enabl assess made derog measur consist approach common system vat derog advers impact commun resourc accru vat adopt decis articl derog articl direct eec kingdom netherland authoris appli decemb readi wear cloth industri scheme shift subcontractor oblig pai vat tax author subcontractor cloth firm contractor articl decis address kingdom netherland brussel decemb council presid boden oj direct amend direct ec oj oj