ninth council direct june harmon law member state relat turnov tax eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess lai januari latest date implement provis member state direct eec lai common provis field cover ad tax case incumb member state determin condit provis appli scope direct eec wide encompass larg number nation regul member state unabl carri adapt time compli direct eec member state unabl complet legisl procedur adapt legisl ad tax time limit laid member state concern request extens time limit entri forc direct eec context extens maximum month suffici adopt direct articl derog articl direct eec denmark germani franc ireland itali luxembourg netherland author implement direct januari latest articl direct address denmark germani franc ireland itali luxembourg netherland luxembourg june council presid andersen oj opinion deliv june publish offici journal oj