council decis decemb author feder republ germani grant exempt articl sixth direct eec harmon law member state relat turnov tax soviet arm forc station territori feder republ germani 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 refer sixth direct amend eighteenth direct eec articl thereof regard propos commiss feder republ germani request derog articl sixth direct result oblig context treati feder republ germani union soviet socialist republ condit soviet arm forc stai limit period territori feder republ germani arrang plan withdraw territori background prospect treati justifi derog light recent polit equal vat treatment arm forc station territori laender feder republ germani refer articl indent articl indent sixth direct soviet arm forc station territori laender feder republ germani justifi adopt decis articl derog articl indent articl indent sixth direct feder republ germani author exempt refund tax paid preced stage tansact import equip soviet arm forc import proper quantiti food suppli good good soviet arm forc member famili member suppli good servic soviet arm forc order offici procur offic soviet armi consum soviet arm forc member famili member articl feder republ germani adopt provis prevent fraud result transact refer articl articl decis address feder republ germani decis appli octob expir date definit departur soviet arm forc territori feder republ germani brussel decemb council presid carli