council decis octob authoris feder republ germani conclud czech republ agreement 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 hereinaft refer quot sixth vat direct quot articl thereof regard propos commiss articl sixth vat direct council act unanim propos commiss authoris member state conclud member countri intern organis agreement derog direct letter regist secretariat gener commiss octob german govern request authoris conclud agreement czech republ relat construct frontier bridg state question agreement provis field ad tax vat derog articl sixth vat direct hand suppli good servic connect construct repair renew frontier bridg hand import good construct work mainten bridg member state inform german request februari absenc derog construct repair renew work carri german territori subject vat germani carri czech territori lie scope sixth vat direct import czech republ germani good construct mainten frontier bridg subject vat 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 authoris conclud agreement measur derog sixth vat direct czech republ construct frontier bridg furth im wald schafberg folmava vollmau partli territori feder republ germani partli territori czech republ link german feder road head east czech nation road head west tax derog provid agreement set articl articl derog articl sixth vat direct extend territori feder republ germani area construct site frontier bridg refer articl decis complet frontier bridg treat form part territori czech republ suppli good servic intend construct frontier bridg repair renew articl derog articl sixth vat direct import good germani czech republ subject vat good construct mainten bridg refer articl decis derog appli good import purpos public author articl decis address feder republ germani luxembourg octob council presid reynder oj direct amend direct ec oj