twenti council direct june harmon law member state relat turnov tax defer introduct common system ad tax hellen republ eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe greek govern inform commiss octob econom technic reason unabl introduc common system ad tax januari date set fifteenth direct author defer year deadlin set articl act access read conjunct annex xii thereto greek govern request introduct ad tax defer year reason greek govern request compli adopt direct articl earliest opportun januari latest hellen republ put effect measur compli direct eec eec eec direct adopt adopt relat common system ad tax articl direct effect januari articl direct address hellen republ luxembourg june council presid rude oj oj oj oj oj oj oj