council decis june amend decis ec ec ec ec ec 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 articl sixth direct council act unanim propos commiss authoris member state introduc extend special measur derog direct order simplifi procedur charg tax prevent type tax evas avoid letter receiv secretariat gener commiss novemb ireland kingdom netherland unit kingdom great britain northern ireland request extens decemb authoris origin grant council decemb ireland request extens decis ec authoris appli measur derog articl sixth direct enabl combat tax evas tax fraud real estat sector netherland request extens decis decis ec allow applic readi wear cloth industri scheme shift tax author cloth firm contractor subcontractor oblig pai vat decis ec allow applic special taxat scheme wast materi measur effect combat fraud sector concern unit kingdom ask extens decis ec allow author condit direct open market taxabl amount intra commun acquisit good famili legal busi link person acquir good supplier special measur anti avoid measur derog articl sixth direct unit kingdom request extens decis ec authoris extend applic option cash account scheme enterpris annual turnov ceil tax assess basi payment made receiv addit unit kingdom ask rais ceil gbp gbp rais ceil simplifi scheme derog form integr part greater number firm opt scheme matter law fact justifi applic special measur question chang pertain period authoris extend decemb ceil gbp articl decis ec rais gbp derog question impact european commun resourc valu ad tax adopt decis articl articl decis ec replac quot articl derog provis articl direct eec unit kingdom authoris decemb provid option scheme enterpris annual turnov higher gbp postpon deduct tax paid supplier quot articl articl decis ec ec ec ec date decemb replac decemb articl decis address ireland kingdom netherland unit kingdom great britain northern ireland luxembourg june council presid arcanjo oj direct amend direct ec oj publish offici journal oj oj oj oj oj