council decis june amend decis ec authoris kingdom netherland appli measur derog articl sixth direct eec harmonis law member state relat turnov 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 articl thereof regard propos commiss pursuant articl sixth vat direct council act unanim propos commiss authoris member state introduc extend special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid letter regist secretariat gener commiss novemb dutch govern request extens decis ec authoris appli special tax measur readi wear cloth industri member state inform netherland request januari decis ec authoris kingdom netherland introduc readi wear cloth industri scheme shift subcontractor oblig pai vat tax author subcontractor cloth firm contractor arrang constitut effect fraud prevent measur sector collect vat render awkward difficulti identifi supervis activ subcontractor june commiss publish strategi improv oper vat system short term undertook rationalis larg number derog forc case rationalis involv extend effect derog member state commiss commun octob reiter compromis request measur consid foremost measur prevent type tax evas readi wear cloth industri kingdom netherland grant extens current derog decemb derog advers impact european commun resourc accru vat affect amount vat charg final stage consumpt order ensur legal continu decis appli januari adopt decis articl decis ec amend articl date decemb replac decemb articl decis appli januari articl decis address kingdom netherland luxembourg june council presid cowen oj direct amend direct ec oj oj decis amend decis ec oj