council decis juli authoris germani conclud agreement switzerland includ provis derog articl 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 letter regist commiss secretariat gener decemb germani request authoris conclud agreement switzerland build mainten frontier bridg rhine rheinfelden baden württemberg germani rheinfelden aargau switzerland provid access end german motorwai swiss rout national member state inform germani request letter date februari agreement provis vat derog articl sixth vat direct eec respect good servic suppli build mainten frontier bridg good import build mainten bridg derog sixth vat direct eec grant build mainten work carri german territori subject german vat carri swiss territori subject provis sixth vat direct good import switzerland germani build maintain frontier bridg subject german vat applic normal rule tax complic entrepreneur respons carri work derog intend simplifi collect tax work involv build maintain bridg question derog minor posit incid commun resourc obtain vat adopt decis articl germani authoris conclud agreement switzerland includ provis derog sixth vat direct eec cover build mainten frontier bridg rhine rheinfelden baden württemberg germani rheinfelden aargau switzerland bridg provid access end german motorwai swiss rout national derog tax provis agreement set articl articl derog articl sixth vat direct eec part construct site frontier bridg refer articl frontier bridg work complet situat swiss territori deem part german territori purpos good servic suppli build mainten frontier bridg articl derog articl sixth vat direct eec good import switzerland germani subject ad tax provid build mainten bridg refer articl derog appli good import purpos public administr articl decis address feder republ germani brussel juli council presid tremonti oj direct amend direct ec oj corrigendum oj