council decis februari author french republ extend applic measur derog articl sixth direct eec harmon law member state relat turnov tax 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 articl thereof regard council decis eec decemb author french republ appli measur derog articl sixth direct eec harmon law member state relat turnov tax regard ensu commiss propos regard commiss report applic decis eec articl direct eec council act unanim propos commiss author member state introduc extend special measur derog direct order simplifi procedur charg ad tax vat prevent type tax evas avoid letter regist secretariat gener commiss octob govern french republ request author extend applic derog previous grant limit period decis eec basi articl direct eec commiss report applic measur period demonstr us effect wast recoveri sector vulner fraud report find reason oppos extens derog provid derog limit time expir short term member state inform novemb request govern french republ adopt decis articl derog articl direct eec french republ author decemb respect fresh industri wast recuper materi exempt vat hand suppli made undertak annual turnov ff undertak perman establish perman establish achiev previou year turnov figur respect product ff million author subject transact vat hand import intra commun acquisit articl derog articl direct eec french republ author decemb introduc respect suppli taxabl person fresh industri wast recuper materi form ferrou metal alloi suppli exempt vat basi articl arrang suspend payment vat relat transact taxabl person receiv suppli pai vat product intend export manufactur resal product liabl vat articl light report commiss applic author refer articl accompani propos decis council act basi propos decid decemb latest author extend articl decis address french republ brussel februari council presid jelv oj direct amend direct eec oj oj