council decis novemb amend decis ec authoris ireland 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 articl thereof regard propos commiss letter receiv secretariat gener commiss juli ireland request extens decis ec authoris appli measur derog articl sixth direct enabl combat tax evas tax fraud real estat sector decemb matter law fact justifi applic special measur question chang pertain authoris extend decemb derog question impact european commun resourc valu ad tax adopt decis articl articl decis ec quot decemb quot replac quot decemb quot articl decis address ireland brussel novemb council presid tremonti oj direct amend direct ec oj oj decis amend decis ec oj