council decis june author feder republ germani conclud agreement republ poland measur derog articl council 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 articl direct eec council act unanim propos commiss author member state conclud member countri intern organ agreement derog direct regist letter gener secretariat commiss date septemb german govern request author conclud agreement poland extens german motorwai east polish motorwai west construct section reconstruct section frontier bridg neiss forst erlenholz area derog articl direct work relat frontier bridg question concern member state inform octob german request absenc derog construct reconstruct work carri german territori subject ad tax germani carri polish territori scope direct addit import poland germani good construct reconstruct frontier bridg subject ad tax germani purpos derog simplifi rule taxat contractor carri abovement work derog neglig effect resourc european commun accru ad tax adopt decis articl feder republ germani author conclud agreement republ poland relat extens german motorwai polish motorwai construct section reconstruct section frontier bridg neiss forst erlenholz area derog direct eec derog defin articl decis articl derog articl direct eec part territori feder republ germani region forst work construct section reconstruct section frontier bridg neiss link german motorwai polish motorwai carri deem part territori republ poland purpos suppli good servic intend construct reconstruct bridg articl derog articl direct eec import good germani poland subject ad tax good construct section reconstruct section frontier bridg neiss forst erlenholz area link german motorwai polish motorwai derog appli import good effect public author articl decis address feder republ germani luxembourg june council presid pinto oj direct amend direct ec oj