council decis novemb author unit kingdom appli measur accord articl sixth direct eec harmon law member state relat turnov tax ec council european union regard treati establish european commun regard sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess articl thereof regard propos commiss pursuant articl sixth direct eec council act unanim propos commiss author member state introduc measur simplifi statement oblig laid paragraph articl articl stipul simplif measur jeopard proper monitor intra commun transact form outlin subparagraph articl unit kingdom letter receiv commiss april request author simplif measur take form laid subparagraph articl author temporari measur effect european commun resourc aris ad tax adopt decis articl provid articl sixth direct eec unit kingdom author effect januari decemb end transit arrang introduc measur accord subparagraph articl simplifi oblig laid paragraph articl recapitul statement articl decis address unit kingdom brussel novemb council presid ph maystadt oj direct amend direct eec oj