council decis march author feder republ germani french republ appli measur derog articl sixth direct eec harmon law member state relat turnov tax ec council european union regard treati establish european commun regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss pursuant articl sixth direct council act unanim propos commiss author member state introduc special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid letter offici receiv commiss august septemb feder republ germani french republ request author introduc special measur construct mainten cross frontier road bridg rhine altenheim situat french territori eschau situat german territori accord articl sixth direct member state inform octob request author receiv feder republ germani french republ suppli good servic intra commun acquisit import good intend construct mainten bridg purpos special measur regard entir site accept bridg frontier bridg accept ten year french territori absenc special measur suppli good servic construct mainten bridg question ascertain place taxat feder republ germani french republ taxat arrang practic complic contractor charg work concern purpos derog simplifi procedur charg tax construct mainten bridg question derog affect amount tax due final consumpt state advers effect european commun resourc aris ad tax adopt decis articl derog articl direct eec feder republ germani french republ author respect suppli good servic intra commun acquisit import good intend construct mainten road bridg rhine altenheim situat french territori eschau situat german territori regard construct site french territori accept bridg frontier bridg french territori accept year articl decis address feder republ germani french republ brussel march council presid zalm oj direct amend direct ec oj