programm simplif ad tax procedur formal intra commun trade commun commiss council introduct commun council juli set action programm taxat commiss announc plan make propos aim simplifi ad tax procedur formal applic intra commun trade procedur formal make difficult econom trader notabl small medium size enterpris engag intra commun trade give rise differ member state distort competit affect firm cash posit effort focus adopt subsequ implement member state sixth council direct uniform basi assess vat regard formal procedur applic intra commun trade sixth direct reflect desir pursu polici simplif instruct commiss present council propos precis area simplif need exempt import articl exempt export articl special exempt link intern good traffic articl sixth direct view context object laid vat direct april abolish tax frontier abolish imposit tax import remiss tax export trade member state ensur neutral taxat regard origin good servic common market ultim achiev healthi competit characterist similar domest market condit met satisfactori align rate definit abolit tax frontier undertak subject vat taxabl person exempt trader privat individu attain futur start made parallel measur respect tax rate simplifi vat procedur formal applic intra commun trade definit time scale propos time need depend progress construct commun gener evid transit present situat envisag gradual basi experi gain implement success measur relax simplifi abolish arrang gradual give practic shape concept abolit tax frontier intern market time take due account imper attack tax evas avoid commun polit psycholog econom import measur aim improv function intern market emphas time econom social committe parliament parliament call adopt number practic measur recent resolut develop custom union intern doc final bulletin oj oj market difficulti encount commun intern frontier transport passeng good road european council part stress commun constant task continu elimin obstacl trade distort competit aim mind trade associ call substanti reduct formal appli intra commun trade taxat concern advanc harmon commiss equal awar simplifi stage vari durat procedur applic intra commun trade eventu abolish altogeth taxat precis ad tax concern commiss take view task sixth direct submit earliest opportun propos design lai commun tax rule area intern trade mean rule addit exist custom procedur contrari supersed extent justifi custom union facilit elimin border control progress made sixth vat direct sector direct progress made scope adopt council propos submit commiss plan give prioriti measur relax simplifi tax procedur formal ii gener background programm simplifi vat procedur formal trade member state trade member countri common vat system gener base quot countri destin quot principl gener speak principl reflect exist intern practic govern rule territori applic tax provis entail remiss tax good export nation tax territori imposit tax good import commun intern level tax relat transact introduc frontier result applic quot countri destin quot principl constitut customarili quot tax frontier quot applic common vat system led abandon principl commun made extens simplif implement histor record situat prior applic common vat system common vat system appli member state essenti difficulti lai calcul countervail charg amount refund export amount tax import difficulti aros cascad tax system oper time member state imposs time export determin accur tax burden born product depend number transact place previous resolv difficulti averag standard rate fix stricter fashion countri appli import export palli pose threat condit competit made applic articl treati rome delic matter common method calcul averag rate laid council direct appli limit period common system vat introduc time oj resolut adopt basi report drawn committe econom monetari affair present mr nyborg doc oj resolut adopt basi report drawn committe region polici region plan transport present mr schyn doc council direct eec april oj common vat system introduct common vat system commun elimin problem previous pose calcul countervail charg intra commun trade trade member state member countri ad tax tax consumpt proport price product determin amount tax stage product distribut appli relev vat rate net price product question simplif substanc match similarli extens simplif procedur formal applic respect import export good frontier formal intra commun trade reflect frequent situat obtain prior establish common vat system custom union idea implement ground rule appli formal rule intrins reflect time paradox show formal rule longer suitabl todai maladjust keenli felt econom trader individu commiss fulli realiz consider partial progress made rule govern busi transact applic transact carri privat individu includ commun transit procedur context realiz custom union determin place taxat suppli servic accord exact rule avoid doubl taxat taxat commun effect januari common form refund tax born member state taxabl person establish member state remov requir tax repres order request refund mention previou point adopt rule determin taxabl amount import includ tax free allow travel move member state small consign commerci charact exempt movabl tangibl properti reimport person export properti undergon work tax deduct refund provis tax free reimport individu motor vehicl undergo repair abroad member state simplifi rule ensur collect vat intra commun trade simplif rule view context abolit tax frontier earli laid vat direct object full applic common system vat incorpor sixth direct programm concern present moment abolish tax frontier altogeth reduc tax formal minim drawback econom cost entail drawback econom cost involv differ wide nation legisl question impos burden felt differ wai depend firm size degre organ administr commerci financi work deter small firm engag intra commun trade depriv direct benefit commun exist privat individu concern simplif introduc view take exist measur step aim cut substanti amount administr inconveni individu put everydai life cross commun intern frontier stai temporarili member state resid simplif intend make commun citizen awar exist common market enabl benefit european integr imper attack tax evas avoid extent tax formal commun simplifi determin bear mind imper attack tax evas avoid imper place automat limit simplif carri matter commun period econom crisi move simplifi formal procedur result spread type tax evas avoid detriment condit competit firm budgetari resourc member state commun experi shown combin complex nation rule regul oper close circuit guarante evas commiss feel attack tax evas made effect establish simplifi commun procedur implement procedur requir close cooper nation administr council direct decemb forc januari form framework cooper mutual assist compet author field vat enabl nation administr detect fraudul practic intra commun trade exchang type inform mutual assist recoveri vat claim equip administr legal mean pursu recoveri tax debt nation frontier fulli effect permit simplif direct supplement specif measur sector risk evas strong iii content simplif programm action result sixth council direct action contempl field logic sixth council direct direct call occas continu work harmon expressli respect specif provis articl exempt import export gener refer articl object abolish imposit tax import remiss tax export commiss take view harmon envisag council guid desir simplifi arrang result prolifer legal rule make relax reduct abolit rule eighth council direct decemb arrang refund ad tax taxabl person establish territori countri meet field notabl substitut commun form nation form order guarante healthi condit competiton transact carri intra commun system carri singl member state object substanti simplif procedur formal applic trade common market pursu harmoni parallel work harmon intern ad tax system harmon open simplif measur intra commun trade simplif tax formal depend progress made field notabl custom union field serv support measur includ present programm direct eec amend direct eec oj direct eec amend direct eec oj direct eec oj propos transmit council propos direct commun tax procedur applic store vessel aircraft intern train doc final submit council januari oj opinion european parliament deliv opinion econom social committe deliv januari commiss transmit council propos direct lai common rule implement tax exempt base principl set vat concern sixth direct admittedli procedur tax counterpart custom provis laid commiss propos strictli speak simplif measur frame simplifi applic provis respect intra commun trade propos direct tax relief applic final import good doc final submit council june oj opinion european parliament deliv februari opinion econom social committe deliv septemb counterpart propos present custom field commiss submit council propos cover tax aspect import refer articl sixth direct relat specif situat involv undertak taxabl person harmon provis includ propos aim simplifi frontier control relev provis relat exempt import student import fuel lubric contain normal tank vehicl good import undertak transfer activ import minim import good import promot trade futur action propos simplifi procedur temporari member state good member state propos design ensur free movement good purchas accord gener tax arrang applic member state domest market temporarili member state replac present procedur temporari export transit temporari admiss reexport transit reimport commun procedur design reduc formal improv freedom suppli servic commun collect ad tax import commiss take view arrang collect ad tax import simplifi great deal intra commun trade sixth direct solut problem articl member state provid ad tax payabl import good taxabl person person liabl tax categori paid time import provid tax question mention tax return analysi nation legisl show defer payment tax import appli member state principl payment tax time import embodi legisl countri modifi albeit vari degre simplifi procedur categori taxabl person condit competit note undertak requir pai tax time import suffer disadvantag cash flow term compar author defer payment transmit council march oj transmit council march commiss feel order simplifi arrang elimin distors competit applic principl defer payment tax due import member state basi taxabl person return condit gener commun level harmon cover arrang defer payment condit fulfil taxabl person order avail method payment condit suffici clear real harmon commun prevent occurr fraud exclud requir financi guarante document intra commun trade achiev commun action point close link action envisag previou head defer payment fulli achiev simplif object accompani measur simplif respect document requir cross border trade ultim commun goal arriv situat good nation frontier compli formal cumbersom domest market basic domest formal involv issu invoic supplier member state document accompani good transport formal principl intra commun trade question aris situat significantli simplifi commerci document present document understand necess retain mean control data collect intern trade mind commerci document accompani document good purpos export transit import account supplier custom part approach establish document question ration commun level ration prove intern standard govern draw document intern trade establish unit nation econom commiss europ constitut basi reform field taxabl amount sixth direct attempt establish close parallel taxabl amount intern system import time maintain practic administr reason member state base custom purpos laid regul eec multilater trade negoti council adopt propos commiss regul relat valuat good custom purpos provis regul close specif set sixth direct articl commiss opinion resort custom valuat intra commun trade fact appear psycholog legaci period preced custom union practic give rise distort tax treatment import vi vi home suppli good commiss propos council abolit option member state custom valuat regul good import member state mail order sale emphasis commun council juli commiss take view cross frontier develop type sale taxabl person undeni advantag widen choic consum help price encount tax obstacl commiss staff trade organ concern conduct studi subject number year studi order clearer pictur small medium size firm field taxat passeng transport taxat intern passeng transport basi distanc cover regul eec oj territori member state accord articl sixth direct requir control formal frontier unjustifi econom oper case intra commun traffic parliament rais number complaint made field sixth direct articl stipul end transit period passeng transport tax countri departur part journei take place commun show council awar practic difficulti sector commiss carri studi determin procedur implement principl laid articl principl bring substanti simplicif intern frontier temporari import commerci mean transport matter includ relat intra commun traffic regul intern convent interpret wai member state privat vehicl busi purpos provis contain propos direct mention formal relat temporari import reimport movabl tangibl properti mention reimport movabl tangibl properti undergon work member state tax deduct refund exempt tax accord articl sixth direct commiss consid implement provis import involv tax exempt commun oper favour individu applic implement provis member state appear complic context free circul good commiss propos simplifi common procedur take account varieti good liabl benefit tax exempt action benefit privat individu propos submit council propos council direct tax exempt mean transport temporarili member state doc final submit council octob opinion parliament deliv februari opinion econom social committe deliv march amend submit council june doc sg propos council direct tax exempt applic person properti individu perman import member state doc final submit council octob opinion parliament deliv februari opinion econom social committe deliv march amend submit council june doc sg propos examin detail council compet work parti discuss council meet octob agreement reach introduc tax exempt provid strict definit concept normal resid adopt direct make put end inconveni encount individu connect final import person properti commun temporari import mean transport inconveni rise good complaint continu travel tax free allow commun doc final notabl page previous mention report drawn committe region plan transport submit council novemb oj opinion european parliament deliv april opinion econom social committe deliv januari amend submit council june doc final commiss submit council propos direct tax free allow grant travel commun aim propos increas intra commun allow ecu ecu similarli increas young person allow unit limit derog grant denmark ireland parliament opinion commiss amend origin propos incorpor programm cover year increas intra commun allow principl programm endors relev discuss level council commiss press adopt propos origin form increas allow commun achiev futur action tax free allow grant commun travel respect small consign commerci volum amount commun tax free allow fix european unit account procedur laid direct adopt decemb mean currenc appreci ecu amount review member state aggre avoid reduct intra commun allow term nation currenc adjust mechan exercis commiss opinion carri commun institut emploi simplifi decis make procedur commiss pursu effort guarante harmoni develop tax free allow tax relief procedur laid abovement direct good carri travel unit greater amount tax relief satisfactori principl aim elimin case doubl taxat commun practic applic taxabl person work smoothli inform commiss dispos show procedur give rise difficulti taxabl person special export sale inform depart store appli categori retail awar exist procedur form member state demand addit commerci invoic order remedi situat interest consum taxabl person examin close practic problem pose remiss tax establish form requir member state addit invoic provid adequ inform taxabl person implement tax remiss procedur formal applic member state remov propos mention point instrument await approv council design determin field applic tax exempt propos member state free requir complet formal transact question basi custom declar formal requir respect transact benefit tax exempt commun cumbersom provis made substanti reduc abolish altogeth sale book review newspap involv dispatch individu resid member state consignor establish sale individu book review newspap involv dispatch member state principl subject gener vat rule import export applic rule transact involv small amount regard oner buyer case import seller case export inform commiss show firm expedi oj remit tax good expos buyer doubl taxat disregard order amount refus sell domest market liabl prosecut privat law occasion crimin law situat open critic place cultur exchang commun jeopardi hand tax relief grant member state respect import good question member countri member state condit creat distort competit detriment econom oper establish countri commiss feel greater consist achiev exclud tax relief respect import member countri solut motiv desir elimin danger distort competit due absenc taxat countri consign propos commiss abovement propos relat final import good introduc tax relief respect import book review newspap address taxabl person establish member state individu member state provid tax paid good countri consign possibl good exce amount fix level avert risk distort competit aris differ vat rate member state risk small good question subject low rate tax member state postag offset differ tax rate good taxabl person countri import taxat individu import good purchas member state adopt propos seventh direct common system valu ad tax appli work art collector item antiqu good design elimin cumul taxat occur good possess final consum reintroduc commerci circuit resolv problem individu encount intra commun trade regard good acquir taxabl person propos seventh direct adopt problem legal situat govern export import transact carri individu involv good acquir individu requir reexamin current situat regard satisfactori rise doubl taxat rule govern tax relief appli commiss consid devis intra commun trade mechan resolv problem question conclus mention programm consist major part implement measur requir commiss council context sixth direct common system ad tax programm successfulli realiz conjunct action complet harmon rule govern trade countri parallel custom provis harmon tax system appli member state present programm commiss intend contribut realiz come year tax condit integr economi prepar futur suppress tax frontier commun hope signific debat develop theme put concret form practic condit applic measur complet programm addit initi submit commiss council januari oj amend submit oj