council decis januari authoris latvia extend applic measur derog articl sixth council direct eec harmonis law member state relat turnov tax latvian version authent 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 articl direct eec council act unanim propos commiss authoris member state introduc special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid letter regist secretariat gener commiss march latvia request authoris extend applic derog measur timber transact accord articl direct eec commiss inform member state letter date request made latvia letter date commiss notifi latvia inform consid apprais request timber market latvia domin small local compani individu supplier natur market busi involv gener tax fraud tax author found difficult control order combat abus special provis includ latvia law vat lai person liabl pai tax circumst taxabl person taxabl suppli good servic carri articl direct eec version set articl direct stipul intern system taxabl person suppli good servic liabl payment tax act access chapter point annex viii thereto authoris latvia limit period continu appli procedur charg vat timber transact commiss understand arrang effect enabl latvia reduc risk vat evas simplifi procedur charg tax timber market derog advers impact commun resourc accru vat adopt decis sole articl derog articl direct eec version set articl thereof latvia authoris continu design recipi person liabl pai vat case timber transact decemb decis address republ latvia brussel januari council presid grasser oj direct amend direct ec oj