council decis octob author french republ appli respect automat game machin measur derog articl sixth direct eec harmon law member state relat turnov tax eec council european commun regard treati establish european econom commun regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess hereinaft refer sixth direct articl thereof regard propos commiss term articl sixth direct council act unanim propos commiss author member state introduc special measur derog provis direct order simplifi procedur charg tax prevent type tax evas avoid french republ mean letter commiss date juli perman represent commun request author introduc specif measur design combat fraud connect automat game machin aim measur derog articl sixth direct state tax period amount author deduct exce amount tax due member state make refund carri excess forward period condit determin condit request accept measur question appli clear cut case fraud receipt automat game machin determin certainti measur question temporari limit year found fit machin meter proof tamper make establish actual receipt mean combat fraud derog sixth direct put practic provis made examin situat period light develop equip permit fraud avoid sector question specif measur affect resourc european commun accru ad tax adopt decis articl derog provis articl sixth direct french republ author limit period year refund respect automat game machin deduct tax credit provid set tax due subsequ tax period measur appli automat game machin receipt establish certainti articl french republ march year year introduct measur provid articl provid commiss inform amount deduct tax credit refund respect automat game machin preced year number meter proof tamper instal anti fraud measur sector articl decis address french republ luxembourg octob council presid barri oj