council decis juli author feder republ germani conclud czech republ agreement 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 articl sixth direct council act unanim propos commiss author member state conclud member countri intern organ agreement derog direct letter regist secretariat gener commiss februari german govern request author conclud agreement czech republ relat construct frontier bridg contract state question agreement provis field ad taxat derog articl sixth direct hand suppli good servic connect construct repair renew frontier bridg hand import good construct work mainten bridg member state inform march german request absenc derog construct repair renew work carri german territori subject ad tax germani carri czech territori lie scope sixth direct addit import czech republ germani good construct mainten frontier bridg subject ad tax germani purpos derog simplifi rule taxat contractor carri work question derog neglig effect resourc european commun accru ad tax adopt decis articl feder republ germani author conclud agreement czech republ construct frontier bridg spitzberg area partli territori feder republ germani partli territori czech republ link german motorwai head east czech motorwai head west measur derog direct eec derog provid agreement spelt articl decis articl derog articl sixth direct extend sovereign territori feder republ germani area construct site frontier bridg refer articl decis complet frontier bridg treat form part sovereign territori czech republ suppli good servic intend construct frontier bridg repair renew articl derog articl sixth direct inform good germani czech republ subject ad tax good construct mainten bridg refer articl decis derog appli good import purpos public author articl decis address feder republ germani brussel juli council presid fischbach oj direct amend direct ec oj