council direct ec januari amend direct eec common system ad tax confer implement power procedur adopt derog council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe articl council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess lai procedur result tacit approv derog council interest transpar legal certainti prefer ensur derog authoris articl articl direct eec take form explicit decis adopt council act propos commiss possibl tacit approv council expiri period remov order ensur member state submit request derog left doubt action commiss plan respons time limit laid commiss present council propos authoris commun set object order enabl member state follow close process request commiss requir inform consid apprais request notifi request member state transmit request origin languag member state sentenc paragraph articl direct eec emphasis assess neglig extent effect simplif measur amount tax due final consumpt stage made global manner refer macroeconom forecast relat impact measur commun resourc provid vat absenc mechan adopt bind measur govern implement direct eec applic rule laid direct vari member state order improv function intern market essenti ensur uniform applic current vat system introduct procedur adopt measur ensur correct implement exist rule repres major step forward respect measur address problem doubl taxat cross border transact occur result diverg member state applic provis direct eec govern place suppli scope implement measur remain limit albeit design clarifi provis laid direct eec derog provis scope implement measur limit measur budgetari impact member state signific impact measur budget member state justifi council reserv exercis power implement direct eec restrict scope measur envisag measur implement direct eec adopt council act unanim propos commiss reason object direct suffici achiev member state act achiev commun level commun adopt measur accord principl subsidiar set articl treati accord principl proportion set articl direct order achiev object direct eec amend adopt direct articl direct eec amend articl paragraph replac quot council act unanim propos commiss authoris member state introduc special measur derog provis direct order simplifi procedur charg tax prevent type tax evas avoid measur intend simplifi procedur charg tax neglig extent affect amount tax revenu member state collect stage final consumpt member state wish introduc measur refer paragraph send applic commiss provid inform commiss consid inform contact member state concern month receipt applic addit inform requir commiss inform consid apprais request month notifi request member state transmit request origin languag member state month give notif refer sentenc paragraph commiss present council propos object derog request commun set object event procedur set paragraph complet month receipt applic commiss quot titl xvii articl insert quot articl implement measur council act unanim propos commiss adopt measur implement direct quot articl replac quot articl intern agreement council act unanim propos commiss authoris member state conclud countri intern organis agreement derog direct member state wish conclud agreement send applic commiss provid inform commiss consid inform contact member state concern month receipt applic addit inform requir commiss inform consid apprais request month notifi request member state transmit request origin languag member state month give notif refer sentenc paragraph commiss present council propos object derog request commun set object event procedur set paragraph complet month receipt applic commiss quot articl direct enter forc dai public offici journal european union articl direct address member state brussel januari council presid mccreevi opinion deliv decemb publish offici journal opinion deliv octob publish offici journal oj direct amend direct ec oj