council decis januari amend articl decis ec 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 decis ec ec regard propos commiss pursuant articl direct eec council act unanim propos commiss authoris member state introduc extend special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid letter regist commiss secretariat gener juli unit kingdom govern request authoris extend applic derog previous grant decis ec decis ec member state inform septemb unit kingdom request derog question design firstli restrict hirer lease passeng car deduct vat hire leas transact car privat purpos waiv vat payabl privat car question legal factual circumst justifi grant authoris appli derog chang obtain june commiss present propos council direct amend sixth direct rule govern deduct vat object propos bring approxim limit deduct vat order reduc dispar rule applic commun expenditur passeng car concern extend period authoris grant entri forc abovement direct authoris expir decemb latest direct enter forc date enabl assess made time expedi derog light discuss held council propos direct derog advers impact european commun resourc accru vat adopt decis articl articl decis ec replac articl authoris expir date entri forc commun rule determin expenditur elig deduct ad tax accord subparagraph articl direct eec decemb latest articl decis appli januari articl decis address unit kingdom brussel januari council presid lafontain oj direct amend direct ec oj oj oj oj