council decis juli author french republ appli measur derog subparagraph articl sixth direct eec harmon law member state relat turnov tax eec council european commun regard treati establish european econom commun regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess refer sixth direct amend act access articl thereof regard propos commiss articl sixth direct council act unanim propos commiss author member state introduc special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid letter receipt record commiss april french republ request author introduc special measur derog subparagraph articl sixth direct suppli made taxabl person represent expenditur exclud franc deduct accord articl subparagraph sixth direct measur aim exclud expenditur respect accommod restaur hospit entertain deduct vat previous charg order prevent tax evas avoid exclus concern expenditur incur taxabl person respect suppli accommod meal food drink consider expenditur accommod provid free charg secur caretak supervisori staff work site busi premis expenditur incur taxabl person carri contractu legal respons custom author request french republ grant temporari basi time commun rule determin expenditur elig deduct ad tax pursuant subparagraph articl sixth direct forc derog neg effect european commun resourc accru ad tax adopt decis articl derog subparagraph articl sixth direct french republ author temporari basi time commun rule determin treatment expenditur refer subparagraph paragraph forc exclud expenditur respect accommod food hospit entertain deduct ad tax previous charg exclus refer paragraph appli expenditur incur taxabl person respect suppli accommod meal food drink consider expenditur accommod provid free charg secur caretak supervisori staff work site busi premis expenditur incur taxabl person carri contractu legal respons custom articl decis address french republ brussel juli council presid charass oj