tenth council direct juli harmon law member state relat turnov tax amend direct eec applic ad tax hire movabl tangibl properti eec council european commun regard treati establish european econom commun articl thereof regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess regard propos commiss regard opinion european parliament regard opinion econom social committe pursuant articl aforement direct hire movabl tangibl properti constitut econom activ subject ad tax applic articl aforement direct hire movabl tangibl properti lead substanti distort competit lessor lesse establish member state rate taxat state differ establish place servic suppli place custom establish busi fix establish servic suppli absenc thereof place perman address resid hire form transport articl reason control strictli appli place supplier establish busi treat place suppli servic adopt direct articl direct eec amend articl delet articl indent ad hire movabl tangibl properti except form transport articl hire movabl tangibl properti replac hire form transport articl member state bring forc measur compli direct juli member state inform commiss provis adopt purpos appli direct commiss inform member state thereof articl direct address member state brussel juli council presid keeff oj oj oj oj