council direct ec octob amend direct eec rule place suppli ga electr council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe increas liberalis ga electr sector aim complet intern market electr natur ga reveal review current vat rule place suppli good set sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess order modernis simplifi oper vat system context intern market strategi commiss commit electr ga treat good vat purpos place suppli respect cross border transact determin accord articl direct eec electr ga difficult track physic difficult determin place suppli current rule order attain real intern market electr ga vat obstacl place suppli ga natur ga distribut system electr good reach final stage consumpt determin place custom establish busi suppli electr ga final stage trader distributor final consum tax place custom effect consumpt good order ensur taxat take place countri actual consumpt take place place meter custom locat electr ga suppli distribut network network oper provid access order avoid doubl taxat harmonis rule govern place suppli transmiss transport servic access distribut system provis servic directli link servic ad list specif instanc set articl paragraph direct eec import ga natur ga distribut system electr exempt order avoid doubl taxat rule govern place suppli ga natur ga distribut system electr combin compulsori revers charg custom person identifi vat purpos direct eec amend adopt direct articl direct eec amend articl point ad quot case suppli ga natur ga distribut system electr taxabl dealer place taxabl dealer establish busi fix establish good suppli absenc place busi fix establish place perman address resid taxabl dealer purpos provis mean taxabl person princip activ respect purchas ga electr resel product consumpt product neglig case suppli ga natur ga distribut system electr suppli cover point place custom effect consumpt good part good fact consum custom consum good deem consum place establish busi fix establish good suppli absenc place busi fix establish deem consum good place perman address resid quot articl indent insert eighth indent quot provis access transport transmiss natur ga electr distribut system provis directli link servic quot articl point ad quot import ga natur ga distribut system electr quot articl version set articl replac quot 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 quot articl version set articl point ad quot person identifi ad tax purpos territori countri good suppli condit set articl suppli carri taxabl person establish territori countri quot articl version set articl intent 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 articl indent ad quot suppli ga natur ga distribut system electr condit set articl quot articl member state bring forc law regul administr provis compli direct januari forthwith inform commiss thereof member state adopt provis refer direct accompani refer occas offici public method make refer laid member state articl direct enter forc dai public offici journal european union articl direct address member state luxembourg octob council presid tremonti propos decemb publish offici journal opinion deliv publish offici journal opinion deliv publish offici journal oj direct amend direct ec oj