council decis march authoris itali appli measur derog articl sixth council 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 direct eec 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 octob italian govern request authoris appli special tax measur wast sector member state inform itali request novemb derog question intend itali design recipi specif type suppli wast sector person liabl pai tax accord articl direct eec recipi suppli wast deduct tax due suppli minimis problem face tax author collect vat sector effect amount tax due request measur consid foremost measur prevent type tax evas wast recycl sector payment invoic vat trader engag collect sort basic transform wast materi subsequ untrac measur effect simplifi work tax author measur proportion object pursu intend appli taxabl oper sector concern specif oper pose consider problem tax evas 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 recent contact nation administr repres sector suggest special rule specif adapt sector ensur fairer taxat trader concern commun commiss intend prepar propos special scheme appli wast recycl sector derog expir date entri forc special scheme applic vat recycl wast sector decemb derog advers impact european commun resourc accru vat effect amount vat charg final stage adopt decis articl derog articl direct eec word articl thereof italian republ authoris design recipi suppli good servic refer articl decis person liabl pai vat articl recipi suppli good servic design person liabl pai vat instanc suppli oper ferrou wast scrap glass paper board rag bone leather rubber plastic includ suppli materi undergon process clean polish select cut cast ingot suppli oper ferrou ferrou semi process product pig iron refin copper copper alloi crude nickel aluminium articl decis expir date entri forc special scheme applic vat recycl wast sector amend direct eec decemb articl decis address italian republ brussel march council presid cowen oj direct amend direct ec oj