council decis june authoris germani appli 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 articl thereof regard propos commiss request submit form letter address commiss regist commiss secretariat gener januari german govern sought authoris introduc measur derog articl direct eec member state inform germani request letter januari articl direct eec version articl direct stipul intern system taxabl person suppli taxabl good servic liabl pai ad tax vat purpos derog request germani make recipi liabl ad tax due firstli suppli judici liquid procedur good provid secur vat taxabl person execut secur suppli immov properti sold public auction vat taxabl person judici liquid enterpris own immov properti sold derog intend simplifi collect tax practic person liabl tax instanc derog sought gener prevent financi difficulti pai vat invoic state affair advers affect public financ recipi good nonetheless deduct ad tax invoic paid taxabl person suppli good design recipi good person liabl ad tax derog remov difficulti encount affect amount tax due authoris grant decemb enabl derog review light experi derog question advers affect commun resourc vat adopt decis articl derog articl direct eec version articl thereof germani authoris design recipi suppli good refer articl decis person liabl pai ad tax articl recipi suppli good design person liabl pai vat instanc suppli judici liquid procedur good provid secur vat taxabl person execut secur suppli immov properti sold public auction vat taxabl person judici liquid enterpris own immov properti sold articl decis expir decemb articl decis address feder republ germani luxembourg june council presid de rato figaredo oj direct amend direct ec oj