sixth council direct harmon law member state relat turnov tax common system ad tax uniform basi assess eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe member state adopt system ad tax accord council direct april harmon law member state realt turnov tax decis april replac financi contribut member state commun resourc budget commun irrespect revenu financ commun resourc resourc includ accru ad tax obtain appli common rate tax basi assess determin uniform manner commun rule progress made effect remov restrict movement person good servic capit integr nation economi account object abolish imposit tax import remiss tax export trade member state ensur common system turnov tax discriminatori origin good servic common market permit fair competit resembl real intern market ultim achiev enhanc discriminatori natur tax term quot taxabl person quot clarifi enabl member state extend cover person occasion carri transact term quot taxabl transact quot led difficulti transact treat taxabl transact concept clarifi determin place taxabl transact effect subject conflict oj oj oj oj jurisdict member state suppli good assembl suppli servic place suppli servic effect principl defin place person suppli servic princip place busi place defin countri person servic suppli case servic suppli taxabl person cost servic includ price good concept chargeabl event charg tax harmon introduct subsequ alter commun rate oper time member state taxabl base harmon applic commun rate taxabl transact lead compar result member state rate appli member state normal deduct tax appli preced stage common list exempt drawn commun resourc collect uniform manner member state rule govern deduct harmon extent affect actual amount collect deduct proport calcul similar manner member state person liabl pai tax servic suppli person establish countri oblig taxpay harmon ensur safeguard collect tax uniform manner member state taxpay make period aggreg return transact relat input output appear establish monitor basi assess resourc member state retain special scheme small undertak accord common provis view closer harmon member state remain free appli special scheme involv flat rate rebat input ad tax farmer cover normal scheme basic principl scheme establish common method adopt calcul ad farmer purpos collect resourc uniform applic provis direct ensur end commun procedur consult laid set ad tax committe enabl member state commiss cooper close member state limit subject condit retain special measur derog direct order simplifi levi tax avoid fraud tax avoid author member state conclud member countri intern organ agreement derog direct vital provid transit period nation law field gradual adapt adopt direct titl introductori provis articl member state modifi present ad tax system accord articl adopt law regul administr provis system modifi enter forc earliest opportun januari latest titl ii scope articl subject ad tax suppli good servic effect consider territori countri taxabl person act import good titl iii territori applic articl purpos direct quot territori countri quot area applic treati establish european econom commun stipul respect member state articl territori individu member state exclud quot territori countri quot feder republ germani island heligoland territori büsingen kingdom denmark greenland republ itali livigno campion italia italian water lake lugano commiss consid exclus provid paragraph longer justifi term fair competit resourc submit propos council titl iv taxabl person articl quot taxabl person quot person independ carri place econom activ paragraph purpos result activ econom activ refer paragraph compris activ produc trader person suppli servic includ mine agricultur activ activ profess exploit tangibl intang properti purpos obtain incom therefrom continu basi consid econom activ member state treat taxabl person carri occasion basi transact relat activ refer paragraph suppli occup build part build land stand member state determin condit applic criterion transform build land stand member state appli criteria occup period elaps date complet build date suppli period elaps date occup date subsequ suppli provid period exce year year quot build quot structur fix ground suppli build land quot build land quot unimprov improv land defin member state word quot independ quot paragraph exclud emploi person tax bound employ contract employ legal ti creat relationship employ employe work condit remuner employ liabil subject consult provid articl member state treat singl taxabl person person establish territori countri legal independ close bound financi econom organiz link state region local govern author bodi govern public law consid taxabl person respect activ transact engag public author collect due fee contribut payment connect activ transact engag activ transact consid taxabl person respect activ transact treatment taxabl person lead signific distort competit case bodi consid taxabl person relat activ list annex provid carri small scale neglig member state activ bodi exempt articl activ engag public author titl taxabl transact articl suppli good quot suppli good quot transfer dispos tangibl properti owner electr current ga heat refriger consid tangibl properti member state tangibl properti interest immov properti right rem give holder thereof user immov properti share interest equival share give holder thereof de jure de facto right ownership possess immov properti part thereof consid suppli mean paragraph transfer order made public author pursuanc law ownership properti payment compens actual hand good pursuant contract hire good period sale good defer term normal event ownership pass latest payment final instal transfer good pursuant contract commiss payabl purchas sale member state suppli mean paragraph suppli contract make work custom materi deliveri contractor custom movabl properti made assembl contractor materi object entrust custom purpos contractor provid part materi hand work construct applic taxabl person good form part busi asset privat staff dispos thereof free charg gener applic purpos busi ad tax good question compon part thereof wholli partli deduct treat suppli made consider applic give sampl make gift small purpos taxabl person busi treat member state treat suppli made consider applic taxabl person purpos busi good produc construct extract process purchas import busi ad tax good acquir taxabl person wholli deduct applic good taxabl person purpos taxabl transact ad tax good wholli partli deduct acquisit applic accord subparagraph case mention paragraph retent good taxabl person successor ceas carri taxabl econom activ ad tax good wholli partli deduct acquisit applic accord subparagraph event transfer consider contribut compani total asset part thereof member state suppli good place event recipi treat successor transferor member state measur prevent distort competit case recipi wholli liabl tax articl suppli servic quot suppli servic quot transact constitut suppli good mean articl transact includ inter alia assign intang properti subject document establish titl oblig refrain act toler act situat perform servic pursuanc order made public author pursuanc law treat suppli servic consider good form part asset busi privat taxabl person staff gener purpos busi ad tax good wholli partli deduct suppli servic carri free charg taxabl person privat staff gener purpos busi member state derog provis paragraph provid derog lead distort competit order prevent distort competit subject consult provid articl member state treat suppli servic consider suppli taxabl person servic purpos undertak ad tax servic suppli taxabl person wholli deduct taxabl person act behalf take part suppli servic consid receiv suppli servic articl appli manner suppli servic articl import quot import good quot entri good territori countri defin articl titl vi place taxabl transact articl suppli good place suppli good deem case good dispatch transport supplier person suppli person place good time dispatch transport person suppli begin good instal assembl trial run behalf supplier place suppli deem place good instal assembl case instal assembl carri countri supplier member state good import step avoid doubl taxat state case good dispatch transport place good suppli take place derog paragraph place departur consign transport good countri countri import good place suppli import mean articl place subsequ suppli deem countri import good articl suppli servic place servic suppli deem place supplier establish busi fix establish servic suppli absenc place busi fix establish place perman address resid place suppli servic connect immov properti includ servic estat agent expert servic prepar coordin construct work servic architect firm provid site supervis place properti situat place transport servic suppli place transport take place regard distanc cover place suppli servic relat cultur artist sport scientif educ entertain similar activ includ activ organ activ suppli ancillari servic ancillari transport activ load unload handl similar activ valuat movabl tangibl properti work movabl tangibl properti place servic physic carri case hire movabl tangibl properti except form transport export lessor member state view member state place suppli servic place util place servic suppli perform custom establish commun taxabl person establish commun countri supplier place custom establish busi fix establish servic suppli absenc place place perman address resid transfer assign copyright patent licenc trade mark similar right advertis servic servic consult engin consult bureaux lawyer account similar servic data process suppli inform oblig refrain pursu exercis part busi activ refer point bank financi insur transact includ reinsur except hire safe suppli staff servic agent act account procur princip servic refer point order avoid doubl taxat taxat distort competit member state regard suppli servic refer hire movabl tangibl properti place suppli servic articl situat territori countri situat commun effect enjoy servic place commun place suppli servic articl situat commun territori countri effect enjoy servic place territori countri titl vii chargeabl event chargeabl tax articl quot chargeabl event quot occurr virtu legal condit tax chargeabl fulfil tax quot chargeabl quot tax author entitl law moment claim tax person liabl pai notwithstand time payment defer chargeabl event occur tax chargeabl good deliv servic perform deliveri good refer articl suppli servic give rise success statement account payment regard complet time period statement account payment pertain expir payment made account good deliv servic perform tax chargeabl receipt payment amount receiv derog provis member state provid tax chargeabl transact categori taxabl person issu invoic document serv invoic receipt price invoic document serv invoic issu issu late period date chargeabl event import good chargeabl event occur tax chargeabl time good enter territori countri defin articl import good subject custom duti agricultur levi charg equival effect establish common polici member state link chargeabl event date tax chargeabl laid commun duti case import good subject commun duti member state appli provis forc govern custom duti chargeabl event date tax chargeabl good import arrang provid articl arrang transit temporari admiss chargeabl event date tax chargeabl occur good ceas cover arrang declar home titl viii taxabl amount articl territori countri taxabl amount respect suppli good servic refer constitut consider obtain supplier purchas custom parti suppli includ subsidi directli link price suppli respect suppli refer articl purchas price good similar good absenc purchas price cost price determin time suppli respect suppli refer articl full cost taxabl person provid servic respect suppli refer articl open market servic suppli quot open market quot servic amount custom market stage suppli take place pai supplier arm length territori countri time suppli condit fair competit obtain servic question taxabl amount includ tax duti levi charg exclud ad tax incident expens commiss pack transport insur cost charg supplier purchas custom expens cover separ agreement consid incident expens member state taxabl amount includ price reduct discount earli payment price discount rebat allow custom account time suppli amount receiv taxabl person purchas custom repay expens paid account enter book suspens account taxabl person furnish proof actual amount expenditur deduct tax charg transact import good taxabl amount price paid paid import price sole consider defin open market price paid price paid paid sole consider import good quot open market quot import good amount import market stage import take place pai supplier arm length countri good export time tax chargeabl condit fair competit obtain good question member state adopt taxabl amount defin regul eec oj taxabl amount includ includ tax duti levi charg due countri import due reason import exclud ad tax levi incident expens commiss pack transport insur cost incur place destin territori countri quot place destin quot place mention consign note transport document mean good import countri import absenc indic place destin place transfer cargo countri equal member state includ taxabl amount incident expens refer result transport place destin time chargeabl event occur taxabl amount includ factor refer good temporarili export import undergon abroad repair process adapt made rework abroad import exempt provis articl member state step ensur treatment good ad tax purpos appli good question oper carri territori countri miscellan provis case cancel refus total partial payment price reduc suppli take place taxabl amount reduc condit determin member state case total partial payment member state derog rule inform determin taxabl amount express currenc member state assess take place exchang rate determin accord articl regul eec return pack cost member state exclud taxabl amount measur amount adjust pack return includ taxabl amount measur amount adjust pack fact return titl ix rate articl rate applic taxabl transact forc time chargeabl event case provid subparagraph articl rate forc tax chargeabl case provid subparagraph articl rate applic forc time applic made good releas home event rate member state effect adjust case provid paragraph order account rate applic time good servic suppli adopt transit measur standard rate ad tax fix member state percentag taxabl amount suppli good suppli servic case suppli good servic made subject increas reduc rate reduc rate fix amount ad tax result applic thereof normal permit deduct therefrom ad tax deduct provis articl rate applic import good appli suppli good territori countri titl exempt articl exempt territori countri exempt activ public interest prejudic commun provis member state exempt condit lai purpos ensur correct straightforward applic exempt prevent evas avoid abus suppli public postal servic servic passeng transport telecommun servic suppli good incident thereto hospit medic care close relat activ undertaken bodi govern public law social condit compar applic bodi govern public law hospit centr medic treatment diagnosi duli recogn establish similar natur provis medic care exercis medic paramed profess defin member state concern suppli human organ blood milk servic suppli dental technician profession capac dental prosthes suppli dentist dental technician servic suppli independ group person activ exempt subject ad tax purpos render member servic directli exercis activ group claim member exact reimburs share joint expens provid exempt produc distort competit suppli servic good close link welfar social secur work includ suppli peopl home bodi govern public law organ recogn charit member state concern suppli servic good close link protect children young person bodi govern public law organ recogn charit member state concern children young peopl educ school univers educ vocat train retrain includ suppli servic good close relat thereto provid bodi govern public law aim organ defin member state concern similar object tuition privat teacher cover school univers educ suppli staff religi philosoph institut purpos subparagraph articl view spiritu welfar suppli servic good close link thereto benefit member return subscript fix accord rule profit make organ aim polit trade union religi patriot philosoph philanthrop civic natur provid exempt distort competit servic close link sport physic educ suppli profit make organ person take part sport physic educ cultur servic good close link thereto suppli bodi govern public law cultur bodi recogn member state concern suppli servic good organ activ exempt provis subparagraph connect fund rais event organ exclus benefit provid exempt distort competit member state introduc restrict number event amount receipt give entitl exempt suppli transport servic sick injur person vehicl special design purpos duli author bodi activ public radio televis bodi commerci natur member state make grant bodi govern public law exempt provid articl subject individu case condit systemat aim make profit profit aris distribut assign continu improv servic suppli manag administ essenti voluntari basi person direct indirect interest intermediari result activ concern charg price approv public author exce approv price respect servic subject approv price lower charg similar servic commerci enterpris subject ad tax exempt servic concern creat distort competit place disadvantag commerci enterpris liabl ad tax suppli servic good grant exempt provid essenti transact exempt basic purpos obtain addit incom organ carri transact direct competit commerci enterpris liabl ad tax exempt prejudic commun provis member state exempt condit lai purpos ensur correct straightforward applic exempt prevent evas avoid abus insur reinsur transact includ relat servic perform insur broker insur agent leas let immov properti exclud provis accomod defin law member state hotel sector sector similar function includ provis accomod holidai camp site develop camp site let premis site park vehicl let perman instal equip machineri hire safe member state appli exclus scope exempt suppli good wholli activ exempt articl articl good rise deduct good acquisit product virtu articl ad tax deduct transact grant negoti credit manag credit person grant negoti deal credit guarante secur monei manag credit guarante person grant credit transact includ negoti deposit current account payment transfer debt chequ negoti instrument exclud debt collect factor transact includ negoti currenc bank note coin legal tender except collector item quot collector item quot gold silver metal coin bank note legal tender coin numismat interest transact includ negoti exclud manag safekeep share interest compani associ debentur secur exclud document establish titl good right secur refer articl manag special invest fund defin member state suppli face postag stamp valid postal servic territori countri fiscal stamp similar stamp bet lotteri form gambl subject condit limit laid member state suppli build part thereof land stand articl suppli land built build land articl option member state taxpay option taxat case let leas immov properti transact cover member state restrict scope option fix detail articl exempt import prejudic commun provis member state exempt condit lai purpos ensur correct straightforward applic exempt prevent evas avoid abus final import good suppli taxabl person circumst exempt countri import good declar transit arrang import good declar temporari import arrang qualifi exempt custom duti qualifi import countri final import good qualifi exempt custom duti provid common custom tariff qualifi therefor import countri member state option grant exempt liabl effect condit competit home market reimport person export good state export qualifi exempt custom duti qualifi therefor import countri import movabl tangibl properti person export person account properti member state undergon work tax deduct refund import good diplomat consular arrang qualifi exempt custom duti qualifi therefor import countri intern organ recogn public author host countri member organ limit condit laid intern convent establish organ headquart agreement territori member state parti north atlant treati arm forc state parti treati forc civilian staff accompani suppli mess canteen forc part common defenc effort import port sea fish undertak catch unprocess undergo preserv market suppli suppli servic connect import good servic includ taxabl amount accord articl import gold central bank commiss submit council earliest opportun propos design lai commun tax rule clarifi scope exempt refer paragraph detail rule implement entri forc rule member state maintain nation provis forc matter relat provis adapt nation provis minim distort competit imposit doubl imposit ad tax commun administr procedur achiev exempt member state inform commiss inform member state measur adopt adopt pursuant preced provis articl exempt export transact intern transport prejudic commun provis member state exempt condit lai purpos ensur correct straightforward applic exempt prevent evas avoid abus suppli good dispatch transport destin territori countri defin articl behalf vendor suppli good dispatch transport destin territori countri defin articl behalf purchas establish territori countri except good transport purchas equip fuell provis pleasur boat privat aircraft mean transport privat suppli servic consist work movabl properti acquir import purpos undergo work territori countri defin articl dispatch transport territori countri person provid servic custom establish territori countri behalf suppli good fuell provis vessel navig high sea carri passeng reward purpos commerci industri fish activ rescu assist sea inshor fish except ship provis war defin subhead common custom tariff leav countri bound foreign port anchorag member state restrict scope exempt implement commun tax rule field suppli modif repair mainten charter hire sea vessel refer paragraph suppli hire repair mainten equip includ fish equip incorpor suppli modif repair mainten charter hire aircraft airlin oper reward chiefli intern rout suppli hire repair mainten equip incorpor suppli good fuell provis aircraft refer paragraph suppli servic refer paragraph meet direct sea vessel refer paragraph cargo suppli servic refer paragraph meet direct aircraft refer paragraph cargo suppli good servic diplomat consular arrang intern organ recogn public author host countri member organ limit condit laid intern convent establish organ headquart agreement effect member state parti north atlant treati intend forc state parti treati civilian staff accompani suppli mess canteen forc part common defenc effort exempt subject condit limit laid member state commun tax rule adopt exempt implement mean refund tax suppli gold central bank good suppli approv bodi export part humanitarian charit teach activ abroad exempt implement mean refund tax suppli servic includ transport ancillari transact exclud suppli servic exempt articl directli link transit export good import good benefit provis articl servic suppli broker intermediari act account person form part transact articl transact carri territori countri defin articl exempt appli travel agent suppli account travel servic suppli member state articl special exempt link intern good traffic prejudic commun provis member state subject consult provid articl special measur design reliev ad tax transact provid aim final consumpt amount ad tax charg entri home correspond amount tax charg transact tax import territori countri import good intend produc custom applic temporari storag mean direct eec free zone arrang mean direct eec custom wareh arrang mean direct eec admit water foreshor refer articl regul eec wareh arrang custom process arrang suppli good ship carri place suppli servic relat suppli suppli good servic carri place list subject arrang suppli good subject arrang transit temporari import articl suppli servic relat suppli subject consult provid articl member state opt exempt import suppli good taxabl person intend export process suppli servic link export busi maximum equal export preced month commiss submit council earliest opportun propos common arrang appli ad tax transact refer paragraph titl xi deduct articl origin scope deduct deduct aris time deduct tax chargeabl good servic purpos taxabl transact taxabl person entitl deduct tax liabl pai ad tax due paid respect good servic suppli suppli taxabl person ad tax due paid respect import good oj oj oj oj ad tax due articl member state grant taxabl person deduct refund ad tax refer paragraph good servic purpos transact relat econom activ refer articl carri countri elig deduct tax occur territori countri transact exempt articl articl paragraph transact exempt articl paragraph custom establish commun transact directli link good intend export countri commun council endeavour adopt decemb propos commiss act unanim commun rule lai arrang refund made accord paragraph taxabl person establish territori countri commun arrang enter forc member state determin method refund concern made taxabl person resid territori commun member state refus refund impos supplementari condit good servic taxabl person transact cover paragraph respect ad tax deduct transact respect ad tax deduct proport ad tax deduct attribut transact proport determin accord articl transact carri taxabl person member state author taxabl person determin proport sector busi provid separ account sector compel taxabl person determin proport sector busi separ account sector author compel taxabl person make deduct basi part good servic author compel taxabl person make deduct accord rule laid subparagraph respect good servic transact refer provid ad tax deduct taxabl person insignific treat nil period year latest elaps date entri forc direct council act unanim propos commiss decid expenditur elig deduct ad tax ad tax circumst deduct expenditur strictli busi expenditur luxuri amus entertain rule forc member state retain exclus provid nation law direct forc subject consult provid articl member state cyclic econom reason total partli exclud capit good good system deduct maintain ident condit competit member state refus deduct tax good manufactur taxabl person purchas countri import tax exce ad tax charg acquisit similar good articl rule govern exercis deduct exercis deduct taxabl person respect deduct articl hold invoic drawn accord articl respect deduct articl hold import document consigne import state permit calcul amount tax due respect deduct articl compli formal establish member state requir pai tax custom purchas articl appli compli formal laid member state taxabl person effect deduct subtract total amount ad tax due tax period total amount tax respect period deduct arisen exercis provis paragraph member state requir taxabl person carri occasion transact defin articl deduct exercis time suppli member state determin condit procedur taxabl person author make deduct made accord provis paragraph tax period amount author deduct exce amount tax due member state make refund carri excess forward period condit determin member state refus refund carri forward amount excess insignific articl calcul deduct proport proport deduct subparagraph articl made fraction numer total amount exclus ad tax turnov year attribut transact respect ad tax deduct articl denomin total amount exclus ad tax turnov year attribut transact includ numer transact respect ad tax deduct member state includ denomin amount subsidi articl proport determin annual basi fix percentag round figur exceed unit derog provis paragraph exclud calcul deduct proport amount turnov attribut suppli capit good taxabl person purpos busi amount turnov attribut transact articl incident transact incident real estat financi transact exclud member state exercis option provid articl requir adjust respect capit good includ dispos capit good calcul deduct proport provision proport year calcul basi preced year transact absenc transact refer insignific amount deduct proport estim provision supervis tax author taxabl person forecast member state retain current rule deduct made basi provision proport adjust final proport fix year articl adjust deduct initi deduct adjust procedur laid member state deduct higher lower taxabl person entitl return made chang occur factor determin amount deduct purchas cancel price reduct obtain adjust made case transact remain total partial unpaid destruct loss theft properti duli prove confirm case applic purpos make gift small give sampl articl member state requir adjust case transact remain total partial unpaid theft case capit good adjust spread year includ good acquir manufactur annual adjust made respect tax impos good adjust made basi variat deduct entitl subsequ year relat year good acquir manufactur derog preced subparagraph member state base adjust period full year start time good case immov properti acquir capit good adjust period extend year case suppli period adjust capit good regard appli busi taxabl person expiri period adjust busi activ presum fulli tax case deliveri good tax presum fulli exempt deliveri exempt adjust made period adjust cover case member state waiv requir adjust purchas taxabl person capit good question sole transact respect ad tax deduct purpos appli provis paragraph member state defin concept capit good amount tax consider adjust adopt suitabl measur view ensur adjust involv unjustifi advantag permit administr simplif member state practic effect appli paragraph insignific member state subject consult provid articl forego applic paragraph regard avoid distort competit tax effect member state concern due economi administr taxabl person transfer tax normal special scheme vice versa member state measur ensur taxabl person benefit prejud unjustifi titl xii person liabl payment tax articl person liabl pai tax author liabl pai ad tax intern system taxabl person carri taxabl transact refer articl carri taxabl person resid abroad taxabl transact effect taxabl person resid abroad member state adopt arrang tax payabl taxabl person resid abroad inter alia tax repres person taxabl transact carri design person member state provid taxabl person held jointli sever liabl payment tax person servic cover articl suppli carri taxabl person resid abroad member state requir supplier servic held jointli sever liabl payment tax person mention ad tax invoic document serv invoic import person person design accept liabl member state good import titl xiii oblig person liabl payment articl oblig intern system taxabl person state activ taxabl person commenc ceas taxabl person account suffici detail permit applic ad tax inspect tax author taxabl person issu invoic document serv invoic respect good servic suppli taxabl person copi thereof taxabl person likewis issu invoic respect payment account made taxabl person suppli good servic effect complet invoic state price exclus tax tax rate exempt member state determin criteria document serv invoic taxabl person submit return interv determin member state interv exce month end tax period tax period fix member state month month quarter member state fix period provid exce year return set inform need calcul tax chargeabl deduct made includ establish tax basi total amount transact rel tax deduct total amount exempt suppli taxabl person pai net amount ad tax submit return member state fix date payment amount demand interim payment member state requir taxabl person submit statement includ inform paragraph transact carri preced year statement provid inform adjust member state measur ensur person accord articl consid liabl pai tax taxabl person establish countri jointli sever liabl payment compli oblig relat declar payment prejudic provis adopt pursuant articl member state impos oblig deem correct levi collect tax prevent fraud member state releas taxabl person oblig oblig taxabl person carri exempt transact payment tax due amount insignific articl oblig respect import import good member state lai detail rule make declar payment member state provid ad tax payabl import good taxabl person person liabl tax categori paid time import condit tax mention return submit articl titl xiv special scheme articl special scheme small undertak member state encount difficulti appli normal tax scheme small undertak reason activ structur option condit limit set subject consult provid articl appli simplifi procedur flat rate scheme charg collect tax provid lead reduct thereof date fix council act unanim propos commiss charg tax import remiss tax export trade member state abolish member state made option articl council direct april introduc exempt graduat tax relief retain arrang appli conform ad tax system member state appli exempt tax taxabl person annual turnov equival nation currenc european unit account convers rate dai direct adopt increas exempt european unit account member state appli graduat tax relief increas ceil graduat tax relief render condit grant favour member state made option grant exempt tax taxabl person annual turnov maximum equal equival nation currenc european unit account convers rate dai direct adopt grant graduat tax relief taxabl person annual turnov exce ceil fix member state applic exempt member state appli exempt tax taxabl person annual turnov equal higher equival nation currenc european unit account convers rate dai direct adopt increas order maintain real term concept exempt graduat tax relief appli suppli good servic small undertak member state exclud transact arrang provid paragraph provis paragraph case appli transact refer articl turnov serv refer purpos appli provis paragraph consist amount exclus ad tax good servic suppli defin articl extent tax includ transact exempt refund tax previous paid accord articl amount transact exempt pursuant articl amount real properti transact financi transact refer articl insur servic transact ancillari transact dispos tangibl intang capit asset undertak account purpos calcul turnov taxabl person exempt tax entitl deduct tax accord provis articl show tax invoic document serv invoic taxabl person elig exempt tax opt normal ad tax scheme simplifi procedur refer paragraph case entitl graduat tax relief laid nation legisl subject applic paragraph taxabl person enjoi graduat relief treat taxabl person subject normal ad tax scheme yearli interv time januari consult member state commiss report council applic provis articl take account ensur long term converg nation regul attach report propos improv made special scheme small undertak adapt nation system exempt graduat ad tax relief adapt limit european unit account mention paragraph council decid time realiz object refer articl council direct april requir introduct special scheme small undertak decid limit common implement condit scheme introduct scheme member state retain special scheme appli accord provis articl subsequ act council articl common flat rate scheme farmer applic farmer normal ad tax scheme simplifi scheme provid articl give rise difficulti member state appli farmer flat rate scheme tend offset ad tax charg purchas good servic made flat rate farmer pursuant articl purpos articl definit appli quot farmer quot taxabl person carri activ undertak defin quot agricultur forestri fisheri undertak quot undertak consid member state framework product activ list annex quot flat rate farmer quot farmer subject flat rate scheme provid paragraph seq quot agricultur product quot good produc agricultur forestri fisheri undertak member state result activ list annex quot agricultur servic quot servic set annex suppli farmer labour forc mean equip agricultur forestri fisheri undertak oper quot ad tax charg input quot amount total ad tax attach good servic purchas agricultur forestri fisheri undertak member state subject flat rate scheme tax deduct articl farmer subject normal ad tax scheme quot flat rate compens percentag quot percentag fix member state accord paragraph appli case paragraph enabl flat rate farmer offset fix rate ad tax charg input quot flat rate compens quot amount arriv appli flat rate compens percentag provid paragraph turnov flat rate farmer case refer paragraph member state fix flat rate compens percentag notifi commiss appli percentag base macro econom statist flat rate farmer preced year obtain flat rate farmer refund greater ad tax charg input member state option reduc percentag nil rate percentag round nearest half point member state fix vari flat rate compens percentag forestri divis agricultur fisheri member state releas flat rate farmer oblig impos taxabl person articl flat rate percentag provid paragraph appli price exclus tax agricultur product agricultur servic suppli flat rate farmer taxabl person flat rate farmer compens exclud form deduct member state provid flat rate compens paid taxabl person good servic suppli case taxabl person good servic suppli author procedur laid member state deduct ad tax liabl amount flat rate compens paid flat rate farmer public author member state make provis check properli payment flat rate compens flat rate farmer suppli agricultur product agricultur servic cover paragraph flat rate compens deem paid purchas custom member state exclud flat rate scheme categori farmer farmer applic normal ad tax scheme simplifi scheme provid articl give rise administr difficulti flat rate farmer opt subject rule condit laid member state applic normal ad tax scheme case simplifi scheme provid articl commiss end year entri forc direct present council propos applic ad tax transact respect agricultur product servic option provid articl member state fix uniform basi assess ad tax order appli scheme resourc common method calcul annex articl special scheme travel agent member state appli ad tax oper travel agent accord provis articl travel agent deal custom suppli servic taxabl person provis travel facil articl appli travel agent act intermediari account tax accord articl articl travel agent includ tour oper transact perform travel agent respect journei treat singl servic suppli travel agent travel taxabl member state travel agent establish busi fix establish travel agent provid servic taxabl amount price exclus tax mean articl respect servic travel agent margin differ total amount paid travel exclus ad tax actual cost travel agent suppli servic provid taxabl person transact direct benefit travel transact entrust travel agent taxabl person perform person commun travel agent servic treat exempt intermediari activ articl transact perform insid commun part travel agent servic relat transact commun exempt tax charg travel agent taxabl person transact paragraph direct benefit travel elig deduct refund member state titl xv simplif procedur articl council act unanim propos commiss author member state introduc special measur derog provis direct order simplifi procedur charg tax prevent type tax evas avoid measur intend simplifi procedur charg tax neglig extent affect amount tax due final consumpt stage member state wish introduc measur refer paragraph inform commiss provid commiss relev inform commiss inform member state propos measur month council decis deem adopt month member state inform laid previou paragraph commiss member state request matter rais council member state appli januari special measur type refer paragraph retain provid notifi commiss januari provid derog design simplifi procedur charg tax conform requir laid paragraph titl xvi transit provis articl provis brought forc member state provis indent articl council direct april ceas appli member state respect date provis refer paragraph articl direct forc reduc rate exempt refund tax paid preced stage forc decemb satisfi condit state indent articl council direct april maintain date fix council act unanim propos commiss charg tax import remiss tax export trade member state abolish member state adopt measur ensur taxabl person declar data requir determin resourc relat oper basi report commiss council review abovement reduc rate exempt year act unanim propos commiss adopt measur requir ensur progress abolit thereof transit period refer paragraph member state continu subject tax transact exempt articl set annex direct continu exempt activ set annex condit exist member state concern grant taxabl person option taxat exempt transact condit set annex continu appli provis derog principl deduct laid paragraph articl continu appli measur derog provis articl provid suppli build build land purchas purpos resal taxabl person tax purchas deduct taxabl amount differ sell price purchas price derog articl continu exempt repay input tax servic travel agent refer articl derog appli travel agent act account travel transit period initi year januari latest month end period subsequ council review situat regard derog set paragraph basi report commiss unanim determin propos commiss derog abolish end transit period passeng transport tax countri departur part journei take place commun detail rule procedur laid council act unanim propos commiss titl xvii ad tax committe articl advisori committe ad tax hereinaft call quot committe quot set committe consist repres member state commiss chairman committe repres commiss secretari servic committe provid commiss committe adopt rule procedur addit point subject consult provid direct committe examin question rais chairman initi request repres member state concern applic commun provis ad tax titl xviii miscellan articl intern agreement council act unanim propos commiss author member state conclud member countri intern organ agreement derog direct state wish conclud agreement bring matter notic commiss provid inform consid commiss inform member state month council decis deem adopt month member state inform laid previou paragraph matter rais council articl unit account unit account direct european unit account eua defin decis eec convert unit account nation currenc member state option round amount result convers upward articl hand good council act unanim propos commiss adopt decemb commun taxat system appli good work art antiqu collector item commun system applic member state appli special system item time direct forc retain system articl prejudic commun provis provis direct prevent member state maintain introduc tax insur contract tax bet gambl excis duti stamp duti gener tax duti charg character turnov tax oj titl xix final provis articl time januari year commiss consult member state send council report applic common system ad tax member state report transmit council european parliament articl time council act unanim propos commiss receiv opinion european parliament econom social committe accord interest common market adopt direct common system ad tax restrict progress repeal measur member state derog system order achiev complet parallel nation ad tax system permit attain object state articl council direct april articl fourth paragraph articl articl council direct april repeal articl council direct eec april ad tax ceas effect member state respect date provis direct brought applic articl direct address member state brussel council presid silkin annex list agricultur product activ crop product gener agricultur includ viticultur grow fruit includ oliv veget flower ornament plant open glass product mushroom spice seed propag materi nurseri ii stock farm cultiv gener stock farm poultri farm rabbit farm beekeep silkworm farm snail farm iii forestri iv fisheri fresh water fish fish farm breed mussel oyster mollusc crustacean frog farm farmer process mean emploi agricultur forestri fisheri undertak product deriv essenti agricultur product process regard agricultur product annex list agricultur servic suppli agricultur servic plai part agricultur product consid suppli agricultur servic includ field work reap mow thresh bale collect harvest sow plant pack prepar market dry clean grind disinfect ensilag agricultur product storag agricultur product stock mind rear fatten hire agricultur purpos equip agricultur forestri fisheri undertak technic assist destruct weed pest dust sprai crop land oper irrig drainag equip lop tree fell forestri servic annex common method calcul purpos calcul ad agricultur forestri fisheri undertak account exclus ad tax total final product includ farmer consumpt class quot agricultur product game quot quot wood rough quot set point iv output process activ refer point annex total input requir achiev product refer gross fix asset format connect activ list annex ii determin deduct taxabl input output flat rate farmer input output farmer tax normal ad tax scheme deduct nation account take account factor paragraph iii ad flat rate farmer equal differ total final product exclus ad tax refer point total input refer point gross fix asset format refer point factor relat flat rate farmer iv agricultur product game gt pic file quot quot gt classif annex econom account agricultur statist offic european commun soec gt pic file quot quot gt gt pic file quot quot gt gt pic file quot quot gt gt pic file quot quot gt gt pic file quot quot gt gt pic file quot quot gt gt pic file quot quot gt gt pic file quot quot gt gt pic file quot quot gt wood rough conifer timber industri conifer long timber log fir spruce dougla pine larch mine timber fir spruce dougla pine larch long timber fir spruce dougla pine larch conifer plywood fir spruce dougla pine larch conifer firewood fir spruce dougla pine larch leaf wood industri long timber leaf wood log oak beech poplar mine timber oak long timber oak beech poplar plywood leaf oak beech poplar firewood leaf oak beech poplar forestri servic product bark cork resin servic perform forestri undertak fell timber annex list activ refer paragraph articl telecommun suppli water ga electr steam transport good port airport servic passeng transport suppli good manufactur sale transact agricultur intervent agenc respect agricultur product carri pursuant regul common organ market product run trade fair exhibit wareh activ commerci public bodi activ travel agenc run staff shop cooper industri canteen similar institut transact articl radio televis bodi annex transact refer articl transact refer articl relat parcel post servic transact refer articl transact refer articl group medic paramed natur transact refer articl transact refer articl transact refer articl transact refer articl transact refer articl relat servic intermediari transact refer articl relat servic intermediari transact refer articl suppli cover articl made taxabl person entitl deduct input tax build concern suppli good refer articl transact refer articl suppli refer articl servic travel agent refer articl travel agent act account travel journei commun annex transact refer articl admiss sport event servic suppli author artist perform lawyer member liber profess medic paramed profess servic annex council direct april suppli servic mean agricultur machineri individu agricultur undertak suppli greyhound thoroughbr hors telecommun servic suppli public postal servic suppli good incident thereto servic suppli undertak cremat servic good relat thereto transact carri blind person workshop blind provid exempt give rise signific distort competit suppli good servic offici bodi respons construct set mainten cemeteri grave monument commemor war dead treatment anim veterinari surgeon transact hospit cover articl servic expert connect insur claim assess suppli water public author manag credit credit guarante person bodi grant credit debt collect safekeep manag share interest compani associ debentur secur negoti instrument exclud document establish titl good secur refer articl suppli build land articl passeng transport transport good luggag motor vehicl accompani passeng suppli servic relat transport passeng exempt transport passeng exempt suppli modif repair mainten charter hire commerci inland waterwai vessel suppli hire repair mainten equip incorpor suppli capit good expiri adjust period deduct suppli recuper materi fresh industri wast good fuell provis privat boat proceed nation territori good fuell provis aircraft privat proceed nation territori suppli modif repair mainten charter hire aircraft includ equip incorpor state institut transport good rhine canal mosel transact link thereto suppli modif repair mainten charter hire warship transact gold gold industri servic travel agent refer articl travel agent act account travel journei commun annex option option refer articl grant circumst case transact annex member state exempt suppli give option taxat maintain option case transact annex member state provision maintain exempt suppli grant taxabl person opt taxat member state grant option taxat cover provis paragraph taxpay exercis maintain latest end year date direct forc