council decis march author feder republ germani conclud czech republ agreement measur derog articl sixth direct eec harmon law member state relat turnov tax ec council european union regard treati establish european commun regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss articl sixth direct council act unanim propos commiss author member state conclud member countri intern organ agreement derog direct letter offici receiv secretariat gener commiss august march german govern request author conclud agreement czech republ derog articl sixth direct construct repair renew frontier bridg contract state member state inform april german request absenc derog construct repair renew work carri german territori subject ad tax germani carri czech territori lie scope sixth direct addit import czech republ germani good construct repair renew frontier bridg concern subject ad tax germani purpos derog simplifi rule taxat contractor carri work question derog neglig effect resourc european commun accru ad tax adopt decis articl feder republ germani author conclud agreement czech republ measur derog sixth direct eec agreement concern construct frontier bridg rehlingbach waidhau rozvadov link german motorwai run eastward nuremberg czech motorwai rund westward plzen agreement concern construct frontier bridg schönberg vojtanov extend motorwai derog provid agreement spelt articl decis articl derog articl sixth direct situat territori czech republ area construct site frontier bridg refer paragraph articl direct complet frontier bridg treat form part territori feder republ germani suppli good servic intend construct frontier bridg repair renew articl derog articl sixth direct situat territori feder republ germani area construct site frontier bridg refer paragraph articl decis complet frontier bridg treat form part territori czech republ suppli good servic intend construct frontier bridg repair renew articl derog articl sixth direct import good germani czech republ subject ad tax good construct repair renew bridg refer paragraph articl decis derog appli good import public author purpos articl decis address feder republ germani brussel march council presid zalm oj direct amend direct ec oj