council direct ec june amend direct eec ad tax arrang applic telecommun servic council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl treati defin intern market compris area intern frontier free movement good person servic capit ensur accord provis treati rule applic vat telecommun servic articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess inadequ tax servic consum commun prevent distort competit area interest proper function intern market distort elimin harmonis rule introduc type activ action ensur telecommun servic custom establish commun tax commun end telecommun servic suppli taxabl person establish commun recipi establish countri principl tax place recipi servic order ensur uniform taxat telecommun servic suppli taxabl person establish countri taxabl person establish commun effect enjoi commun member state make provis articl direct eec chang place suppli articl direct remain applic telecommun servic suppli recipi commun purpos establish special rule determin place suppli telecommun servic servic defin definit draw definit adopt intern level includ intern telephon call rout termin servic access global inform network taxat place recipi servic mean taxabl person recours procedur direct eec eec rule determin place suppli foreign taxabl person identifi tax purpos state achiev make compulsori recipi servic liabl tax provid recipi taxabl person direct eec amend adopt direct articl direct eec amend end articl full stop replac semicolon indent ad quot telecommun telecommun servic deem servic relat transmiss emiss recept signal write imag sound inform natur wire radio optic electromagnet system includ relat transfer assign capac transmiss emiss recept telecommun servic mean provis includ provis access global inform network quot paragraph ad articl quot case telecommun servic refer paragraph suppli taxabl person establish commun taxabl person establish insid commun member state make paragraph quot articl replac quot taxabl person servic cover articl suppli person identifi ad tax purpos territori countri servic cover articl suppli servic carri taxabl person establish abroad member state requir supplier servic held jointli sever liabl payment tax quot articl member state adopt law regul administr provis compli direct januari inform commiss thereof member state adopt measur refer direct accompani refer time offici public method make refer laid member state member state commun commiss text provis domest law adopt field cover direct articl direct enter forc dai public offici journal european commun articl direct address member state luxembourg june council presid müntefer oj opinion deliv publish offici journal oj oj direct amend direct ec oj oj direct amend act access oj