council decis march authoris denmark 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 cee harmonis law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss letter regist commiss secretariat gener danish author inform commiss introduc special measur derog direct order prevent type tax evas avoid provid commiss relev inform effect member state inform request octob derog measur intend exclud magazin period import denmark exempt articl direct appli vat articl implement direct eec stipul good total exceed eu exempt vat admiss member state grant exempt import good total eu exceed eur denmark exempt vat import countri small consign commerci natur danish limit vat exempt dkk eu danish author discov publish compani rout distribut public subscrib denmark territori cover sixth direct loss revenu denmark neg impact commun resourc risk loss revenu increas denmark authoris prevent type tax avoid request derog target consign situat connect avoid scheme intend exclud mail order consign exempt basi articl direct eec appear propos derog articl direct eec fact solut specif case derog avoid loss vat advers affect commun resourc adopt decis articl derog articl direct eec denmark authoris appli vat import denmark magazin period print territori commun defin articl direct privat individu denmark articl decis appli decemb articl decis address kingdom denmark brussel march council presid boden oj direct amend direct ec oj oj direct amend act access