applic articl sixth council direct ad tax author derog request unit kingdom view avoid type fraud tax evas eec letter date januari unit kingdom govern inform commiss pursuant provis intent introduc measur derog sixth direct view avoid type fraud tax evas suppli gold gold coin gold scrap taxabl person special tax account scheme commiss inform member state letter date februari intent unit kingdom govern accord articl sixth direct council decis author derog deem adopt month notif mention preced paragraph commiss member state request matter rais council commiss member state ask matter rais period council decis deem adopt april oj