council decis decemb amend decis ec ec ec authoris unit kingdom 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 letter receiv secretariat gener commiss octob unit kingdom request extens council decis eec novemb ec june ec june authoris appli measur derog articl sixth direct eec unit kingdom request increas turnov limit simplifi cash account authoris decis ec gbp gbp council decis ec decemb authoris unit kingdom combat tax avoid tax evas intra commun acquisit relat parti decemb council decis ec march unit kingdom restrict hirer lesse deduct input tax charg hire leas busi passeng car car privat purpos treat suppli servic consider privat busi car hire leas taxabl person derog remov hirer lesse record privat mileag travel busi car account tax actual mileag car simplif derog question appli decemb expir decis ec authoris unit kingdom oper special option scheme tax account basi cash paid receiv cash account enterpris turnov limit set gbp scheme simplif small medium enterpris appli decemb expir matter law fact justifi applic special measur question chang pertain measur authoris decis ec allow unit kingdom restrict hirer lesse deduct input tax charg hire leas busi passeng car car privat purpos treat suppli servic consider privat busi car hire leas taxabl person affect preliminari rule case court deliv subject court proceed practic limit deduct vat charg expenditur relat vehicl purchas hire run cost outcom preliminari rule consider import question measur authoris futur articl sixth direct eec request increas turnov limit simplifi cash account decis ec gbp gbp line inflat authoris grant decis ec ec extend decemb prolong authoris grant decis ec extend decemb maximum period derog evalu light rule case request increas turnov limit gbp correspond inflat authoris derog question impact european commun resourc valu ad tax urgenc matter order avoid legal gap imper grant except week period mention point protocol role nation parliament european union annex treati european union treati establish european commun adopt decis articl articl decis ec replac quot articl derog provis articl sixth direct eec unit kingdom authoris decemb provid option scheme enterpris annual turnov higher gbp postpon deduct tax paid supplier quot articl articl decis ec date decemb replac decemb articl decis ec date decemb replac decemb articl decis address unit kingdom great britain northern ireland brussel decemb council presid matteoli oj direct amend direct ec oj oj oj oj decis amend decis ec oj oj decis amend decis ec oj decis amend decis ec oj