council decis januari extend applic decis ec authoris kingdom denmark kingdom sweden appli measur derog articl sixth council direct eec harmonis law member state relat turnov tax ec council european union 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 regist commiss secretariat gener juli octob danish swedish author request authoris extend applic derog grant council decis ec member state inform applic novemb applic relat vat arrang connect oper öresund fix link denmark sweden recoveri vat paid toll link rule territori part vat toll payabl denmark part sweden derog provis articl direct eec amend articl direct requir taxabl person exercis deduct obtain refund vat member state paid swedish danish author authoris introduc special measur enabl taxpay recov vat singl administr authoris expir decemb legal situat fact justifi applic simplif measur place chang decis appli januari extend authoris june commiss present propos council direct amend sixth direct rule govern deduct ad tax adopt render special measur unnecessari case taxabl person establish commun involv fact major case extens authoris grant limit period remain valid entri forc direct decemb latest direct enter forc derog avers affect commun resourc vat adopt decis articl articl decis ec date quot decemb quot replac quot decemb quot articl decis appli januari articl decis address kingdom denmark kingdom sweden brussel januari council presid christodoulaki oj direct amend direct ec oj oj oj