council decis decemb authoris french republ italian republ appli measur derog articl sixth council 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 articl direct eec council act unanim propos commiss authoris member state introduc special measur derog provis direct order simplifi procedur charg tax prevent type tax evas avoid request submit commiss regist commiss secretariat gener march french italian govern sought authoris derog articl direct eec accord articl direct eec commiss inform member state letter june request made french italian govern letter june commiss notifi french republ italian republ inform consid apprais request franc itali tunnel mont blanc mont bianco fréju border state insid tunnel impract arrang collect toll insid indent articl direct eec stipul quot quot territori member state quot territori countri quot current rule taxabl amount toll relat length tunnel belong state expens disrupt toll booth end tunnel member state collect share toll toll collect entranc tunnel journei tunnel invoic toll vat rate french territori italian territori taxabl amount vat share member state vat addit complic factor complex mechan financi compens result share manag cost tunnel purpos derog request franc itali seek authoris derog articl direct eec relat tunnel mont blanc mont bianco tunnel fréju tunnel state entir length carriagewai tunnel territori state transit journei tunnel carriagewai start french offic appli french vat entir toll journei start french side mechan appli italian offic journei start italian side derog effect regard charg toll order simplifi vat calcul account affect vat territori itali franc purpos suppli intend measur design solv problem outlin simplifi arrang pai tax essenti technic natur advers affect commun resourc provid vat effect amount tax due final stage consumpt matter involv territori definit vat purpos request derog grant indefinit period adopt decis articl derog articl direct eec franc itali authoris carriagewai tunnel mont blanc mont bianco fréju entir length part territori member state journei carriagewai start articl articl appli tunnel toll articl decis address french republ italian republ brussel decemb council presid zalm oj direct amend direct ec oj