council decis februari authoris kingdom netherland appli measur derog articl sixth council direct eec harmonis law member state relat turnov tax ec council european union regard treati establish european commun regard sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss pursuant articl direct eec council act unanim propos commiss authoris member state introduc special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid letter regist commiss june kingdom netherland request authoris introduc measur derog articl direct eec accord articl direct eec member state inform septemb request submit kingdom netherland special measur firstli exempt suppli intra commun acquisit wast materi except ferrou metal case taxabl entiti annual turnov nlg million exempt suppli intra commun acquisit ferrou metal taxabl person transact cover exempt subject condit laid kingdom netherland authoris appli measur transact measur simplifi matter help combat fraud categori taxabl person check effort collect disproportion revenu gener exclud vat system special measur satisfi condit laid articl direct eec commiss adopt juli work programm timet phase introduct common system vat intern market authoris grant decemb assess made compat derog measur approach adopt common system vat derog advers impact commun resourc accru vat adopt decis articl kingdom netherland authoris decemb appli special measur taxat wast materi provis derog direct eec provis question laid articl decis articl derog articl direct eec exempt vat suppli wast materi firm annual turnov ngl million purpos threshold turnov ferrou metal disregard suppli ferrou metal articl derog articl direct eec exempt vat intra commun acquisit wast materi firm annual turnov ngl million purpos threshold turnov ferrou metal disregard intra commun acquisit ferrou metal articl taxabl entiti carri transact exempt pursuant articl authoris make suppli intra commun acquisit wast materi effect subject special measur provid decis articl decis address kingdom netherland brussel februari council presid brown oj direct amend direct ec oj