council decis march author unit kingdom extend applic measur derog articl sixth council 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 articl thereof regard previou decis ec regard propos commiss pursuant articl direct eec council act unanim propos commiss authoris member state introduc extend special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid letter regist commiss octob unit kingdom request authoris extend applic derog previous grant decis ec member state inform octob unit kingdom request unit kingdom authoris decis ec appli decemb measur derog articl direct eec derog question design firstli restrict hirer lesse car deduct vat hire leas transact car privat purpos waiv vat payabl privat car question object restrict deduct tax privat car hire leas taxabl person flat rate measur reduc administr burden trader requir record privat mileag constitut simplif procedur charg tax mean articl direct eec commiss adopt juli work programm accompani schedul propos provid gradual stage stage progress common vat system intern market authoris grant decemb enabl assess made time derog measur consist commun approach limit deduct vat expenditur adopt programm derog advers impact commun resourc accru vat adopt decis articl derog articl direct eec unit kingdom authoris restrict hirer lesse car deduct vat cost hire leas car privat purpos articl derog articl direct eec unit kingdom authoris treat suppli servic consider privat busi car hire leas taxabl person articl authoris expir decemb articl decis address unit kingdom brussel march council presid brown oj direct amend direct ec oj oj