council decis novemb authoris germani appli measur derog articl sixth direct eec harmonis law member state relat turnov tax ec council european union regard treati establish european commun regard sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss letter regist commiss secretariat gener march german author request authoris continu appli derog grant articl council decis ec member state inform request august derog measur intend exclud expenditur good servic complet deduct vat good servic privat purpos taxabl person employe busi purpos gener measur derog articl direct eec amend articl direct justifi simplifi procedur charg vat affect amount tax due final consumpt stage neglig extent authoris expir june legal situat fact justifi applic simplif measur question chang continu exist recent judgment april case court decid consider procedur prior adopt decis ec februari disclos irregular affect valid decis germani authoris appli simplif measur period time decemb derog advers affect commun resourc vat adopt decis articl derog articl direct eec germani authoris exclud expenditur good servic deduct vat good servic question privat purpos taxabl person employe gener busi purpos articl decis appli decemb articl decis address feder republ germani brussel novemb council presid donner oj direct amend direct ec oj oj decis ec oj