council direct eec decemb amend direct eec introduc simplif measur regard ad tax council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl council direct eec decemb supplement common system valu ad tax amend direct eec view abolit fiscal frontier set januari date entri forc provis member state order facilit applic provis introduc simplif need supplement common system ad tax applic januari clarifi tax appli oper carri territori oper carri insid commun defin transit measur provis forc decemb enter forc januari order guarante neutral common system turnov tax respect origin good concept territori definit import supplement territori form part commun custom territori regard territori purpos appli common system ad tax ad tax appli trade member state territori principl appli oper commun countri ensur trade subject fiscal provis equival appli oper carri condit territori part commun custom territori result provis seventeenth council direct eec juli harmon law member state relat turnov tax exempt ad tax temporari import good mean transport null void state exempt relat export oper equival oper implement adapt direct concern clarifi definit place taxat oper carri board ship aircraft train transport passeng insid commun transit arrang taxat trade member state supplement account commun provis relat excis duti clarifi simplifi detail rule applic tax oper carri member state januari council direct eec februari gener arrang product subject excis duti hold movement monitor product lai procedur oblig relat declar case shipment product member state result method appli tax suppli intra commun acquisiton product liabl excis duti simplifi benefit person liabl pai tax compet administr defin scope exempt refer articl direct eec supplement provis chargeabl tax method determin taxabl amount intra commun oper taxabl oper domest market link intra commun trade good carri period laid articl direct eec taxabl person establish member state refer articl direct simplif measur guarante equival treatment member state achiev provis taxat system person liabl tax respect oper harmon order account provis relat person liabl pai tax domest market avoid form tax evas avoid clarifi commun provis repay taxabl person establish countri ad tax refer articl direct eec amend articl direct abolit januari tax import tax relief export trade member state make transit measur order ensur neutral common system valu ad tax avoid situat doubl taxat taxat lai special provis case commun procedur start januari purpos suppli effect date taxabl person act respect good dispatch transport member state complet decemb provis appli taxabl oper carri januari exempt appli result delai taxabl event lai special measur mean transport acquir import subject gener domest tax condit member state benefit applic nation measur exempt tax temporari import member state applic transit measur relat trade member state oper territori presuppos supplement definit oper made subject taxat januari clarif case concept place taxat taxabl event chargeabl tax account current econom situat kingdom spain italian republ request transit measur provis derog principl deduct laid frist subparagraph articl direct eec appli request grant period year extend direct lai common provis simplifi treatment intra commun oper number case member state determin condit implement provis member state complet legisl procedur adapt legisl valu ad tax period laid addit period allow implement direct maximum period twelv month suffici purpos amend direct eec adopt direct articl direct eec amend articl replac derog paragraph view convent treati conclud french republ unit kingdom great britain northern ireland princip monaco isl man treat purpos applic direct territori member state measur ensur transact origin intend princip monaco treat transact origin intend french republ isl man treat transact origin intend unit kingdom great britain northern ireland articl replac entri commun good territori good cover articl subparagraph ad articl subparagraph replac similarli good refer paragraph entri commun procedur refer articl place import member state territori procedur ceas appli articl replac case good suppli board ship aircraft train part transport passeng effect commun point departur transport passeng purpos appli provis quot part transport passeng effect commun quot part transport effect stop territori point departur point arriv transport passeng quot point departur transport passeng quot point passeng embark foreseen commun relev leg commun quot point arriv transport passeng quot point disembark passeng foreseen commun passeng embark commun relev leg commun case return trip return leg consid separ transport commiss june latest submit council report accompani propos place taxat good suppli consumpt servic includ restaur servic provid passeng board ship aircraft train decemb consult european parliament council unanim decis commiss propos decemb member state exempt continu exempt good suppli consumpt board place taxat determin accord provis deduct ad tax paid earlier stage articl replac taxabl amount custom purpos determin accord commun provis forc appli import good refer articl articl replac case provid subparagraph articl rate applic forc time tax chargeabl articl replac standard rate ad tax fix member state percentag taxabl amount suppli good suppli servic januari decemb percentag basi report oper transit arrang propos definit arrang submit commiss pursuant articl council decid unanim decemb level minimum rate appli decemb regard standard rate member state appli reduc rate rate fix percentag taxabl amount appli suppli categori good servic annex articl delet ad exempt appli import good mean articl capabl benefit exempt set import mean articl articl subparagraph ad commiss submit council propos establish commun fiscal rule scope pratic arrang implement exempt suppli made retail stage good carri person luggag travel provis forc benefit exempt subject product copi invoic document lieu thereof endors custom offic good left commun member state set limit relat applic exempt exclud benefit exempt suppli travel domicil habitu resid situat commun extend benefit exempt resid purpos appli subparagraph quot domicil habitu resid quot mean place enter passport ident card fail ident document member state territori suppli take place recogn valid word establish countri replac establish territori countri subparagraph replac commiss submit council propos establish commun fiscal rule scope practic arrang implement exempt exempt provid rule forc member state limit extent exempt provid paragraph subparagraph word condit limit replac limit subparagraph replac case good dispatch transport countri case servic benefit exempt mean refund tax point replac suppli servic includ transport ancillari oper exclud suppli servic exempt accord articl directli connect export good import good cover provis articl articl titl articl subparagraph paragraph replac derog subparagraph intra commun acquisit good made ther condit set paragraph taxabl person taxabl legal person subject ad tax point ad paragraph intra commun acquisit good subject excis duti effect consider territori countri taxabl person taxabl legal person qualifi derog refer subparagraph point excis duti chargeabl territori countri pursuant direct eec oj paragraph insert benefit derog set subparagraph paragraph intra commun acquisit good suppli territori countri exempt pursuant articl intra commun acquisit good made taxabl person purpos agricultur forestri fisheri undertak subject flat rate scheme set articl taxabl person carri suppli good servic respect ad tax deduct taxabl legal person total amount exceed current calendar year threshold member state determin equival nation currenc ecu provid total amount intra commun acquisit good previou calendar year exce threshold refer indent threshold serv refer applic consist total amount exclus ad tax due paid member state good dispatch transport intra commun acquisit good mean transport good subject excis duti subparagraph ad paragraph condit benefit subordin longer met good consid transfer destin member state case transfer carri moment condit longer met subparagraph ad paragraph deem intra commun acquisit good effect consider appropri good forc state parti north atlant treati civilian staff accompani acquir subject gener rule govern taxat domest market member state import good benefit exempt set articl articl subparagraph ad purpos appli subparagraph intra commun acquisit good deem subject tax accord paragraph condit met acquir establish effect intra commun acquisit subsequ suppli effect member state refer paragraph consigne design person liabl tax due accord articl oblig declar set subparagraph articl satisfi acquir articl point replac suppli good subject excis duti dispatch transport purchas vendor purchas behalf territori refer articl insid commun effect taxabl person taxabl legal person qualifi derog set subparagraph articl dispatch transport good carri accord articl articl direct eec exempt appli suppli good subject excis duti effect taxabl person benefit exempt tax set articl ad suppli good mean articl benefit exempt set made behalf taxabl person articl replac exempt paragraph ad articl quot option provid paragraph member state measur order ensur intra commun acquisit good intend regim situat refer articl benefit provis suppli good carri territori countri condit quot articl quot intra commun acquisit good made taxabl person quot ad quot opt exempt quot quot commun quot ad quot export quot subparagraph ad quot option member state subject consult provid articl extend benefit exempt intra commun acquisit good taxabl person import suppli good taxabl person intend suppli process condit laid articl suppli servic relat suppli maximum equal suppli good effect condit laid articl preced twelv month member state set common maximum amount transact exempt subparagraph quot member state specif measur ensur ad tax charg intra commun acquisit good effect mean articl territori condit met intra commun acquisit good effect taxabl person establish territori countri identifi ad tax purpos member state intra commun acquisit good effect purpos subsequ suppli good made taxabl person territori countri good acquir taxabl person directli dispatch transport member state identifi ad tax purpos destin person effect subsequ suppli person subsequ suppli made taxabl person taxabl legal person identifi ad tax purpos territori countri person subsequ suppli made design accord subparagraph articl person liabl tax due suppli effect taxabl person establish territori countri articl replac derog paragraph tax chargeabl issu invoic document serv invoic provid subparagraph articl invoic document issu person acquir good fifteenth dai month taxabl event occur subparagraph articl replac tax chargeabl issu invoic provid subparagraph articl document serv invoic invoic document issu fifteenth dai month taxabl event occur articl subparagraph sentenc replac case intra commun acquisit good refer articl taxabl amount determin accord articl paragraph subparagraph sentenc ad moment intra commun acquisit good effect acquir obtain refund excis duti paid member state good dispatch transport taxabl amount reduc member state intra commun acquisit place articl paragraph renumb paragraph insert suppli good refer articl taxabl amount determin accord articl paragraph articl articl replac subparagraph ad articl purpos appli taxabl person refer articl direct eec consid purpos appli direct taxabl person establish countri insid territori countri carri suppli good servic person design person liabl pai tax accord articl taxabl person refer articl direct eec consid purpos appli direct taxabl person establish commun insid territori countri carri suppli good servic person design person liabl pai tax accord articl direct eec eec appli suppli good exempt articl good suppli dispatch transport acquir account articl articl replac taxabl person carri taxabl suppli good servic suppli servic refer taxabl suppli good servic effect taxabl person establish territori countri member state adopt arrang tax payabl person inter alio tax repres person taxabl suppli good servic carri design person tax payabl person suppli good made condit met taxabl oper suppli good made condit laid paragraph titl articl person suppli good made taxabl person taxabl legal person identifi purpos ad tax territori countri invoic issu taxabl person establish territori countri conform articl member state provid derog oblig case taxabl person establish territori countri appoint tax repres countri member state provid taxabl person held jointli sever liabl payment tax articl replac person servic cover articl suppli person identifi ad tax purpos territori countri servic refer articl suppli servic carri taxabl person establish abroad member state requir supplier servic held jointli sever liabl payment tax articl indent articl suppli good servic person design person liabl tax accord articl paragraph ad accord articl articl indent insert indent taxabl person territori countri effect intra commun acquisit good purpos oper relat econom activ refer articl carri abroad indent ad articl provis articl appli explicit refer provis identif number ad tax purpos taxabl person carri intra commun acquisit subsequ suppli good number person suppli made identifi ad tax purpos indent articl replac hand total amount ad tax intra commun acquisit good refer articl effect territori countri tax chargeabl ad total ad tax suppli good refer sentenc articl articl effect territori countri tax chargeabl return period place departur dispatch transport good situat territori member state total amount ad tax suppli good made territori countri taxabl person design person liabl tax accord articl tax payabl period cover declar subparagraph articl replac taxabl person identifi ad tax purpos submit recapitul statement acquir identifi ad tax purpos suppli good condit provid articl consigne identifi ad tax purpos transact refer sixth subparagraph indent subparagraph articl articl replac articl indent fourth subparagraph articl articl replac articl good suppli determin accord articl replac total amount suppli determin accord articl articl add subparagraph case set subparagraph articl taxabl person identifi ad tax purpos territori countri mention clear recapitul statement number identifi ad tax purpos territori countri carri intra commun acquisit subsequ suppli good number territori member state arriv dispatch transport good consigne subsequ suppli taxabl person identifi consigne total amount ad tax suppli made taxabl person territori member state arriv dispatch transport good amount declar calendar quarter tax chargeabl articl insert start paragraph case intra commun acquisit product subject excis duti refer articl articl replac articl special scheme small undertak subparagraph ad articl circumst suppli mean transport effect condit laid articl suppli good servic effect taxabl person establish territori countri exclud exempt tax paragraph articl ad articl transit measur good enter territori countri mean articl januari entri territori countri regim refer articl articl left regim jannuari provis forc moment good regim continu appli period determin provis good remain regim deem import good mean articl remov includ irregular remov good regim refer articl good januari condit set paragraph remov includ irregular remov good regim refer articl good januari condit set paragraph termin commun intern transit oper start januari commun purpos suppli good consider made januari commun taxabl person act termin extern transit oper start januari irregular offenc commit extern transit oper start condit set commun extern transit oper refer countri taxabl taxabl person good suppli januari member state condit met suppli good exempt exempt pursuant articl good import countri januari purpos applic express commun intern transit oper dispatch transport good cover intern commun transit arrang cover document intra commun movement carnet send good post case refer paragraph place import mean articl member state territori good ceas cover regim januari derog articl import good mean paragraph articl termin occurr chargeabl event import good dispatch transport commun mean articl import good mean paragraph mean transport dispatch transport member state export person export import good mean paragraph mean transport acquir import januari accord gener condit taxat forc domest market member state mean articl subject reason export exempt refund ad tax condit deem fulfil date mean transport januari amount tax due import insignific articl replac good refer articl enter commun territori form part custom territori commun consid territori purpos appli direct subject provis formal relat entri good commun laid commun custom provis forc import good custom territori commun place arriv dispatch transport good situat member state enter commun circul commun intern commun transit procedur laid commun custom provis forc subject declar place regim good enter commun moment entri commun good found situat qualifi import mean articl benefit arrang refer articl temporari arrang full exempt import duti member state measur ensur good remain commun condit laid applic arrang good refer articl dispatch transport member state destin territori form part custom territori commun consid territori purpos appli direct subject provis formal relat export good territori commun commun custom provis forc relat export good custom territori commun good temporarili export commun order reimport member state measur ensur reimport commun good benefit provis temporarili export custom territori commun direct eec ceas effect decemb articl direct eec repeal januari articl januari period year extend kingdom spain italian republ author appli provis derog principl deduct provid subparagraph articl provis effect delai month time deduct arisen exercis articl taxabl person file return provid articl quarterli tax period kingdom spain italian republ author provid deduct articl exercis quarter exercis quarter provis appli kingdom spain italian republ author taxabl person opt file monthli return derog subparagraph articl portugues republ french republ kingdom netherland feder republ germani author regard contract conclud decemb abolish repay procedur prohibit direct octob lastest articl council act unanim commiss propos adopt june detail rule taxat chain transact taxabl person rule enter forc januari articl member state adapt present ad tax system provis direct adopt law regul administr provis adapt system enter forc januari member state provid inform relat transact refer subparagraph articl tax payabl calendar month latest summari statement sign calendar quarter derog subparagraph paragraph member state author adopt law regul administr provis order implement januari latest provis laid paragraph articl paragraph paragraph relat articl paragraph relat subparagraph articl paragraph relat oblig respect transact refer preced indent member state januari appli measur equival mention adopt measaur ensur principl laid articl current commun provis administr cooper area indirect taxat compli januari fail derog subparagraph paragraph feder repub germani author adopt law regul administr provis order implement octob latest provis laid articl regard articl member state inform commiss provis adopt appli direct member state commun provis domest law adopt field cover direct commiss member state adopt provis refer direct accompani refer occas offici public method make refer laid member state articl direct address member state brussel decemb council presid lamont oj direct amend direct eec oj oj direct amend direct eec oj