council direct ec april amend direct eec introduc simplif measur regard ad tax scope exempt practic arrang implement council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe oper intern market improv introduc common rule clarifi scope arrang appli exempt provid articl point sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess introduct common rule provid aforesaid direct articl thereof articl council direct eec decemb amend direct eec introduc simplif measur regard ad tax adopt special rule taxat chain transact taxabl person rule ensur complianc principl neutral common system ad tax origin good servic complianc choic made principl govern ad tax monitor arrang transit period includ taxabl amount import ancillari cost aris transport good place destin commun place time import carri result suppli servic question enjoi exempt provid articl direct eec articl direct commiss submit council propos establish commun tax rule scope practic arrang implement export exempt applic suppli good carri person luggag travel period serv basi calcul adjust provid articl direct extend year member state immov properti acquir capit good bear mind durat econom life member state enabl maintain rate applic good make work carri contract make work januari rule govern territori applic tax arrang applic field intra commun good transport servic function simpl satisfactori manner trader author member state treat transport oper member state intra commun good transport oper directli link transport oper member state simplifi principl arrang tax domest transport servic rule applic ancillari servic servic suppli intermediari involv suppli servic qualif work movabl properti work carri contract make work sourc difficulti elimin view facilit intra commun trade field work movabl tangibl properti tax arrang applic transact modifi carri person identifi ad tax purpos member state physic execut articl direct articl releas oblig make overcom difficulti encount trader particip transact chain involv good wareh arrang connect ensur tax treatment appli suppli good provis servic relat good custom wareh arrang appli transact involv good wareh arrang custom wareh transact concern princip raw materi good negoti intern forward market list good cover provis drawn subject consult committe ad tax member state respons defin wareh arrang custom wareh exclud principl arrang good intend suppli retail stage clarifi rule appli tax good ceas cover arrang provid articl direct person liabl payment tax due clarifi scope provis articl direct applic transit period refer articl amend direct eec adopt direct articl direct eec amend articl replac member state hand work construct suppli mean paragraph articl subparagraph replac incident expens refer includ taxabl amount result transport place destin territori commun place chargeabl event occur articl subparagraph replac subparagraph case suppli good carri person luggag travel exempt appli condit travel establish commun good transport destin commun end month suppli effect total suppli includ ad tax equival nation currenc ecu fix accord articl direct eec member state exempt suppli total amount purpos appli subparagraph travel establish commun travel domicil habitu resid situat commun purpos provis quot domicil habitu resid quot place enter passport ident card ident document member state territori suppli take place recogn valid proof export furnish mean invoic document lieu thereof endors custom offic good left commun member state transmit commiss specimen stamp endors refer indent subparagraph commiss transmit inform tax author member state articl subparagraph replac case immov properti acquir capit good adjust period extend year articl point ad member state januari avail option provid articl forc date appli suppli contract make work rate applic good make purpos appli provis suppli contract make work deem deliveri contractor custom movabl properti made assembl contractor materi object entrust custom purpos contractor provid part materi articl amend introductori sentenc replac treat suppli good effect consider delet fourth indent subparagraph delet indent subparagraph replac suppli servic perform taxabl person involv work good question physic carri member state dispatch transport good end provid good work dispatch taxabl person member state initi dispatch transport articl amend indent comma replac full stop subparagraph ad transport good place departur place arriv situat territori countri treat intra commun transport good transport directli link transport good place departur place arriv situat territori member state section ad place suppli servic case valuat work movabl tangibl properti derog articl place suppli servic involv valuat work movabl tangibl properti provid custom identifi ad tax purpos member state servic physic carri deem territori member state issu custom ad tax identif number servic carri derog appli good dispatch transport member state servic physic carri subparagraph articl defin articl replac defin articl articl replac articl paragraph replac quot prejudic commun tax provis member state subject consult provid articl special measur design exempt transact provid aim final consumpt amount ad tax due cessat arrang situat refer correspond amount tax due transact tax territori countri import good intend wareh arrang custom suppli good intend produc custom applic temporari storag free zone free warehous custom wareh arrang process arrang admit territori water order incorpor drill product platform purpos construct repair mainten alter fit platform link drill product platform mainland fuell provis drill product platform territori countri wareh arrang custom wareh purpos articl warehous custom warehous product subject excis duti place defin tax warehous purpos articl direct eec good subject excis duti place defin member state member state provid wareh arrang custom wareh good question intend suppli retail stage member state provid arrang good intend taxabl person purpos suppli effect condit laid articl tax free shop mean articl purpos suppli travel take flight sea cross countri suppli exempt pursuant articl taxabl person purpos suppli travel board aircraft vessel flight sea cross place arriv situat commun taxabl person purpos suppli effect free tax pursuant articl point place refer defin commun custom provis forc suppli servic relat suppli good refer suppli good servic carri place list subject situat place list subject territori countri situat exercis option provid transact effect custom warehous member state measur ensur defin wareh arrang custom wareh permit provis appli transact good list annex efect warehous custom warehous suppli good refer articl subject arrang temporari import total exempt import duti extern transit arrang good refer articl subject intern commun transit procedur provid articl suppli servic relat suppli derog subparagraph articl person liabl pai tax due accord subparagraph person good ceas cover arrang situat list paragraph remov good arrang situat refer paragraph rise import mean articl member state import measur avoid doubl taxat countri quot paragraph ad quot exercis option provid paragraph member state measur ensur intra commun acquisit good intend arrang situat refer paragraph benefit provis suppli good effect countri condit quot articl articl replac ad tax due paid territori countri respect good servic suppli suppli taxabl person articl articl replac person servic cover articl suppli person identifi ad tax purpos territori countri servic cover articl suppli servic carri taxabl person establish abroad member state requir supplier servic held jointli sever liabl payment tax articl amend articl replac taxabl person regist good dispatch transport dispatch transport behalf territori defin articl commun purpos transact refer sixth seventh indent articl taxabl person suffici detail account permit identif good dispatch member state behalf taxabl person identifi purpos ad tax member state connect servic provid pursuant fourth indent articl indent subparagraph articl replac case transact refer articl number taxabl person identifi territori countri number custom identifi servic render subparagraph articl replac taxabl person identifi ad tax purpos submit recapitul statement acquir identifi ad tax purpos suppli good condit provid articl consigne identifi ad tax purpos transact refer subparagraph indent subparagraph articl replac number person acquir good identifi purpos ad tax member state good suppli subparagraph articl delet annex appear annex direct ad articl member state bring forc law regul administr provis compli direct januari forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state derog subparagraph paragraph member state measur law regul administr action order bring provis articl forc januari feder republ germani grand duchi luxembourg author measur law regul administr action order appli provis articl januari member state commun commiss text provis nation law adopt field govern direct articl direct enter forc dai public offici journal european commun articl direct address member state luxembourg april council presid juppé oj direct amend direct ec oj oj annex annex gt tabl gt