thirteenth council direct novemb harmon law member state relat turnov tax arrang refund ad tax taxabl person establish commun territori 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 articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl direct eec arrang refund ad tax taxabl person establish territori countri case taxabl person establish territori commun member state refus refund impos special condit ensur harmoni develop trade relat commun countri base provis direct eec take account vari situat encount countri form tax evas avoid prevent adopt direct articl purpos direct taxabl person establish territori commun taxabl person refer articl direct eec period refer articl direct territori busi fix establish busi transact effect busi fix establish exist perman address usual place resid period suppli good servic deem suppli member state refer articl except transport servic servic ancillari thereto exempt pursuant articl articl articl direct eec servic provid case tax payabl sole person suppli pursuant articl direct eec territori commun territori member state direct eec applic articl prejudic articl member state refund taxabl person establish territori commun subject condit set ad tax charg respect servic render moveabl properti suppli territori countri taxabl person charg respect import good countri good servic purpos transact refer articl direct eec provis servic refer point articl direct member state make refund refer paragraph condit grant state compar advantag turnov tax member state requir appoint tax repres articl refund refer articl grant applic taxabl person member state determin arrang submit applic includ time limit period applic cover author compet receiv minimum amount respect applic submit determin arrang make refund includ time limit impos applic oblig determin applic justifi prevent fraud oblig provid proof engag econom activ accord articl direct eec applic certifi written declar period prescrib carri transact fulfil condit laid point articl direct refund grant condit favour appli commun taxabl person articl purpos direct elig refund determin accord articl direct eec appli member state refund paid member state provid exclus expenditur make refund subject addit condit direct appli suppli good exempt point articl direct eec articl member state bring forc law regul administr provis compli direct januari latest direct appli applict refund ad tax charg purchas good servic invoic import effect date member state commun commiss main provis nation law adopt field cover direct inform commiss make option afford articl commiss inform member state thereof articl year date refer articl commiss consult member state submit report council european parliament applic direct applic articl articl date direct implement event date mention articl sentenc articl direct eec articl direct eec ceas effect member state articl direct address member state brussel novemb council presid lawson oj oj oj oj oj oj