council decis januari authoris kingdom denmark kingdom sweden appli 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 propos commiss articl direct eec council act unanim propos commiss authoris member state introduc extend special measur derog provis direct simplifi procedur charg tax prevent type tax evas avoid govern kingdom denmark kingdom sweden request authoris appli measur derog articl direct eec member state inform request kingdom denmark kingdom sweden septemb request relat vat arrang appli oper öresund fix link denmark sweden recoveri vat paid toll link rule territori part vat toll payabl kingdom denmark part kingdom sweden derog provis articl amend articl requir taxabl person exercis deduct obtain refund vat member state paid swedish danish author intend introduc special measur enabl taxpay recov vat singl administr intend measur fulfil condit laid articl direct eec virtu limit scope fact intend simplifi matter june commiss present propos council direct amend direct eec rule govern deduct ad tax adopt render special measur unnecessari major case involv taxabl person establish commun authoris grant direct enter forc authoris expir decemb latest direct enter forc date enabl derog review time light council discuss propos direct derog advers affect resourc deriv european commun ad tax adopt decis articl derog articl direct eec amend articl thereof kingdom sweden kingdom denmark authoris appli procedur recoveri vat toll paid öresund fix link countri taxabl person establish denmark exercis deduct vat paid part link locat swedish territori enter period return lodg denmark taxabl person establish sweden exercis deduct vat paid part link locat danish territori entr period return loge sweden taxabl person establish member state appli swedish author obtain refund vat toll includ paid section link locat danish territori procedur laid direct eec direct eec articl authoris expir date entri forc commun rule determin expenditur elig deduct ad tax accord subparagraph articl direct eec decemb latest articl decis address kingdom sweden kingdom denmark brussel januari council presid gama oj direct amend direct ec oj oj