council decis june author unit kingdom appli option measur derog 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 term articl direct eec council act unanim propos commiss author member state introduc special measur derog provis direct order simplifi procedur charg tax prevent type tax evas avoid unit kingdom author decis eec accord procedur laid articl direct eec appli measur derog articl direct decemb unit kingdom mean letter regist commiss novemb request author extend derog member state inform decemb unit kingdom request special measur derog articl direct eec form part option system taxat firm annual turnov higher base subparagraph articl direct permit payment tax defer receipt price unit kingdom seek author increas turnov ceil account inflat derog accept view number firm opt simplifi scheme limit durat extens derog question neg effect resourc european commun accru vat commiss adopt juli work programm base step step approach progress common system vat packag propos put forward mid order permit evalu coher derog global approach common vat system author grant decemb adopt decis articl derog provis articl direct eec unit kingdom author decemb provid option scheme enterpris annual turnov higher postpon deduct tax paid supplier articl decis address unit kingdom luxembourg june council presid zalm oj direct amend direct ec oj oj