council decis octob author feder republ germani conclud agreement republ poland 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 vat direct council act unanim propos commiss author member state conclud member countri intern organ agreement derog direct letter offici receiv secretariat gener commiss januari german govern request author conclud agreement poland link german road polish road construct frontier bridg neiss guben gubinek area derog articl sixth direct construct frontier bridg member state inform februari german request absenc derog construct work carri german territori subject vat germani carri polish territori scope sixth direct addit import poland germani good construct frontier bridg subject vat germani purpos derog simplifi rule taxat contractor carri construct work frontier bridg question derog neglig effect resourc european commun accru ad tax adopt decis articl feder republ germani author conclud agreement republ poland link german road polish road construct frontier bridg neiss guben gubinek area measur derog sixth direct eec derog defin articl decis articl derog articl sixth direct part territori feder republ germani region guben work construct frontier bridg neiss link german road polish nation road carri deem part territori republ poland purpos suppli good servic intend construct bridg articl derog point articl sixth direct import good germani poland subject ad tax good construct frontier bridg neiss guben gubinek area link german road polish road derog appli import good effect public author articl decis address feder republ germani luxembourg octob council presid solb mira