council decis juli author unit kingdom appli flat rate measur respect deduct ad tax charg fuel expenditur compani car eec council european commun regard treati establish european econom commun regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess amend direct eec articl thereof regard propos commiss term articl direct eec council act unanim propos commiss author member state introduc special measur derog provis direct order simplifi procedur charg tax prevent type tax evas avoid unit kingdom request author introduc special measur design determin flat rate basi proport ad tax relat expenditur fuel privat purpos compani car measur derog articl direct eec acced request subject condit adopt decis articl unit kingdom author fix flat rate basi proport ad tax relat expenditur fuel privat purpos compani car articl transit period proport tax refer articl express fix amount determin engin capac type vehicl fix amount adjust annual line averag cost fuel articl articl appli unit kingdom commun commiss annual inform broken vehicl categori averag cost fuel kilometr averag distanc cover vehicl year privat journei estim number vehicl affect decis system set review basi inform take account harmon expenditur elig deduct ad tax envisag articl direct eec articl decis appli march articl decis address unit kingdom brussel juli council presid how oj oj