eighteenth council direct juli harmon law member state relat turnov tax abolit derog provid articl sixth direct eec eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess amend act access spain portug member state appli measur derog normal rule common system ad tax transit period period origin fix year council undertook act propos commiss expiri period abolit derog derog give rise commun resourc system difficulti calcul compens provid council regul eec euratom definit uniform arrang collect resourc accru ad tax order ensur system oper effici ground abolish derog abolit derog contribut greater neutral ad tax system commun level derog abolish januari januari januari januari regard provis act access portugues republ januari latest postpon abolit exempt transact refer point annex direct eec januari council basi commiss report review situat regard derog provid articl direct eec includ refer subparagraph point articl direct decis propos commiss abolit derog bear mind distort competit result applic aris connect futur complet intern market adopt direct articl direct eec amend effect januari transact refer point annex abolish member state januari subject ad tax transact list annex point author appli condit articl final indent servic render good deliv refer articl activ carri bodi govern public law annex transact refer point abolish effect januari transact refer point abolish effect januari transact refer point abolish effect januari transact refer point abolish effect januari articl portugues republ defer januari latest date refer articl point delet point annex articl point delet point annex articl januari council basi report commiss review situat regard derog laid articl direct eec includ refer subparagraph point articl direct act commiss propos decid derog abolish regard distort competit result appli aris measur complet intern market articl respect transact refer articl member state measur deduct ad tax order total partial prevent taxabl person concern deriv unwarr advantag sustain unwarr disadvantag articl member state measur compli direct date laid articl member state inform commiss main provis nation law adopt field govern direct articl direct address member state brussel juli council presid duma oj oj oj oj oj oj