council decis novemb authoris austria appli measur derog articl 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 address commiss regist commiss secretariat gener austria sought authoris appli measur derog articl direct eec member state inform austria request letter june articl direct eec word articl thereof stipul intern system taxabl person suppli taxabl good servic liabl pai ad tax vat purpos request derog enabl austria design person servic provid person liabl pai tax case construct work labour provid subcontractor gener contractor compani carri construct work subcontractor request measur consid foremost measur prevent type tax evas avoid construct sector payment invoic vat subcontractor subsequ untrac measur effect simplifi work tax author frequent major problem collect vat due subcontractor sector effect amount tax due measur proportion object pursu intend appli taxabl oper sector concern specif oper pose consider problem tax evas avoid authoris appli date envisag applic nation provis abgabenänderungsgesetz limit decemb light experi glean date assess made derog remain justifi derog advers affect commun resourc vat adopt decis articl derog articl direct eec word articl thereof austria authoris effect octob design recipi suppli servic refer articl decis person liabl pai vat articl recipi suppli servic design person liabl pai vat instanc construct work labour provid subcontractor gener contractor construct work labour provid subcontractor compani carri construct work construct work labour provid subcontractor subcontractor articl decis expir decemb articl decis address republ austria brussel novemb council presid pedersen oj direct amend direct ec oj