council decis februari amend decis ec ec ec extens measur prevent evas ad tax wast sector dutch spanish italian version authent ec council european union regard sixth council direct eec harmonis law member state relat turnov tax common system valu ad tax uniform basi assess articl thereof regard propos commiss articl direct eec council act unanim propos commiss authoris member state introduc special measur derog direct order simplifi procedur charg valu ad tax vat prevent type tax evas avoid letter regist secretariat gener commiss octob kingdom netherland hereinaft netherland request extens council decis ec februari authoris kingdom netherland appli measur derog articl sixth council direct eec harmonis law member state relat turnov tax letter regist secretariat gener commiss august kingdom spain hereinaft spain request extens council decis ec februari authoris spain appli measur derog articl sixth council direct eec harmonis law member state relat turnov tax letter regist secretariat gener commiss septemb italian republ hereinaft itali request extens council decis ec march authoris itali appli measur derog articl sixth council direct eec harmonis law member state relat turnov tax accord articl direct eec commiss inform member state mention request letter date octob septemb octob commiss notifi netherland spain itali inform consid apprais individu request decis ec authoris netherland appli decemb measur prevent evas connect suppli intra commun acquisit wast materi council decis ec extend expiri date decis ec decemb subsequ council decis ec extend authoris decis ec earlier date entri forc special scheme applic vat recycl wast sector decemb decis ec authoris spain appli measur prevent evas vat wast recycl sector decis expir earlier date entri forc special scheme applic vat recycl wast sector decemb decis ec authoris itali appli measur prevent evas vat wast recycl sector decis expir earlier date entri forc special scheme applic vat recycl wast sector decemb measur proportion object pursu intend appli specif suppli pose consider risk tax evas matter law fact justifi applic special measur question chang pertain march commiss submit propos council direct amend direct eec measur simplifi procedur charg ad tax assist counter tax evas avoid repeal decis grant derog propos direct adopt empow member state design recipi good servic wast sector person liabl pai tax extend applic decis ec ec ec decemb date entri forc special scheme applic vat recycl wast sector amend direct eec whichev earlier extens derog advers impact commun resourc accru vat effect amount vat charg final stage consumpt order ensur legal continu decis appli januari adopt decis articl articl decis ec quot decemb quot replac quot decemb quot articl articl decis ec quot decemb quot replac quot decemb quot articl articl decis ec quot decemb quot replac quot decemb quot articl decis appli januari articl decis address kingdom spain italian republ kingdom netherland brussel februari council presid grasser oj direct amend direct ec oj oj decis amend decis ec oj oj oj oj oj