council decis june author unit kingdom appli measur derog articl sixth council direct eec harmon 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 pursuant articl direct eec council act unanim propos commiss author member state introduc special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid regist letter commiss date march unit kingdom request author introduc measur derog articl direct accord articl direct member state inform april request made unit kingdom derog question form part recast legisl govern deduct input tax car aim firstli restrict hirer lesse deduct input tax passeng car hire leas transact car privat purpos waiv ad tax payabl privat car question object input tax restrict introduc flat rate tax privat car hire leas taxabl person measur reduc administr burden trader requir record privat mileag constitut simplif procedur charg tax mean articl direct eec author request unit kingdom grant temporarili entri forc commun rule determin expenditur elig deduct ad tax pursuant subparagraph articl direct decemb latest derog question advers impact european commun resourc accru ad tax adopt decis articl derog articl direct eec unit kingdom author restrict hirer lesse deduct input tax charg hire leas passeng car car privat purpos articl derog articl direct eec unit kingdom author treat suppli servic consider privat busi car hire leas taxabl person articl author expir date entri forc commun rule determin expenditur elig deduct ad tax pursuant subparagraph articl direct eec decemb articl decis address unit kingdom luxembourg june council presid barrot