council decis novemb authoris french republ appli measur derog articl sixth direct eec relat common system ad 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 hereinaft refer quot sixth vat direct quot articl thereof regard propos commiss letter regist commiss secretariat gener govern french republ request authoris basi articl sixth vat direct appli measur derog articl direct articl sixth vat direct council act unanim propos commiss authoris member state introduc special measur derog provis direct order simplifi procedur charg tax prevent type tax evas avoid accord articl member state inform request french republ letter date june articl sixth vat direct state principl taxabl amount respect suppli good servic constitut consider obtain supplier suppli purchas custom parti french republ derog provis request authoris includ taxabl amount transact involv work invest gold raw materi provid purchas servic make finish product aim derog avoid abus exempt invest gold prevent type tax evas avoid meet condit set articl sixth vat direct form tax evas avoid question consist initi purchas vat exempt invest gold work make jewelleri good vat charg invest gold includ transact concern derog grant decemb assess made light practic applic special system invest gold establish direct ec derog neg impact european commun resourc deriv ad tax adopt decis articl french republ authoris derog articl sixth vat direct includ taxabl amount respect suppli good servic compris work tax exempt invest gold gold contain finish product base current market invest gold articl authoris grant articl expir decemb articl decis address french republ brussel novemb council presid fabiu oj direct amend direct ec oj oj