council decis novemb authoris kingdom spain appli measur derog articl sixth direct eec harmonis law member state relat turnov tax ec council european union regard treati establish european commun regard sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess hereinaft quot sixth vat direct quot articl thereof regard propos commiss letter regist commiss secretariat gener march spanish govern request authoris basi articl sixth vat direct appli measur derog articl direct articl sixth vat direct council act unanim propos commiss authoris member state introduc special measur derog provis direct order simplifi procedur charg tax prevent type tax evas avoid accord articl member state inform request kingdom spain letter march articl sixth vat direct state principl taxabl amount respect suppli good servic constitut consider obtain supplier suppli purchas custom parti kingdom spain derog provis request authoris includ taxabl amount servic work invest gold raw materi provid purchas servic make finish product aim derog avoid abus exempt invest gold prevent type tax evas avoid meet condit set articl sixth vat direct form tax evas avoid question consist purchas vat exempt invest gold work make jewelleri good vat paid invest gold involv transact derog expir decemb assess made light applic special system invest gold establish direct ec derog neg impact european commun resourc provid ad tax adopt decis articl kingdom spain authoris derog articl sixth vat direct includ taxabl amount respect suppli good servic involv work tax invest gold gold contain finish product base current market invest gold articl authoris grant articl expir decemb articl decis address kingdom spain brussel novemb council presid reynder oj direct amend direct ec oj oj