council decis march authoris germani appli measur derog articl sixth direct eec harmonis law member state relat turnov tax ec council european union regard sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss request submit form letter address commiss regist commiss gener secretariat septemb novemb german govern sought authoris introduc measur derog articl direct eec order prevent tax evas avoid consider ad tax vat loss establish construct build clean busi vat openli invoic paid fiscal author recipi exercis deduct compliant oper identifi identif achiev late recov lost vat number case increas extent requir legal measur envisag liabil recipi vat concern busi exercis deduct cover privat person limit specif branch loss term vat achiev intoler dimens similar derog grant austria decis ec vat loss identifi suppli immov properti pursuant articl appear vulner fraud avoid vat supplier exercis option make suppli taxabl immov properti high good taxabl amount loss term vat singl transact high maintain option render suppli immov properti taxabl vat system neutral specif circumst suppli immov properti envisag liabil recipi vat appear solut address high risk involv avoid doubl tax respons supplier recipi involv higher econom risk recipi burdensom recoveri procedur fiscal author prevent fiscal respons person notari result higher econom charg supplier recipi practic derog cover suppli taxabl person limit specif case derog affect amount ad tax due final consumpt stage impact commun resourc vat adopt decis articl derog articl direct eec word articl thereof feder republ germani authoris effect april design recipi suppli good servic refer articl decis person liabl pai vat articl instanc recipi suppli good servic design person liabl pai vat build clean servic suppli taxabl person recipi suppli exclus rent resid construct work suppli taxabl person immov properti suppli taxabl person articl supplier exercis tax suppli articl decis expir decemb articl decis address feder republ germani brussel march council presid mcdowel oj direct amend direct ec oj oj