council decis march author feder republ germani conclud republ poland agreement measur derog articl sixth direct eec harmon law member state relat turnov tax ec council european union regard treati establish european commun regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss pursuant articl direct eec council act unanim propos commiss author member state conclud member countri intern organ agreement derog direct letter offici receiv secretari gener commiss august feder republ germani request author conclud republ poland agreement mainten frontier bridg link german motorwai main road poland derog articl direct eec member state inform septemb request author present feder republ germani absenc special measur mainten work carri german territori subject german vat carri polish territori scope direct eec addit import good poland germani mainten frontier bridg subject german vat purpos derog provid agreement simplifi taxat rule respons carri mainten work frontier bridg derog neglig effect commun resourc aris vat adopt decis articl feder republ germani author conclud republ poland agreement measur derog direct eec hereinaft refer agreement derog defin articl decis articl derog articl direct eec import good germani poland subject vat good term agreement mainten frontier bridg derog appli import good undertaken public author articl derog articl direct eec frontier bridg contract state germani mainten respons agreement consid part german territori deliveri good suppli servic mainten bridg derog articl direct eec frontier bridg contract state poland mainten respons agreement consid part polish territori deliveri good suppli servic mainten bridg articl decis address feder republ germani brussel march council presid alphandéri