council decis decemb amend decis ec authoris kingdom spain 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 decis ec council authoris kingdom spain derog articl direct eec includ taxabl amount suppli good suppli servic gold supplier provid recipi case suppli gold recipi exempt accord articl direct eec aim derog avoid abus exempt invest gold prevent type tax evas avoid letter regist secretariat gener commiss august spanish govern request extens valid decis ec expir decemb accord articl direct eec commiss inform member state letter date august request made kingdom spain letter date august commiss notifi kingdom spain inform consid apprais request spanish author derog authoris decis ec effect achiev aim state derog pursuant articl direct eec counter vat avoid link exempt invest gold includ futur propos direct rationalis derog pursuant articl extend valid derog grant decis ec entri forc direct rationalis derog pursuant articl direct eec cover avoid ad tax link exempt invest gold decemb whichev earlier derog neg impact commun resourc provid vat adopt decis articl articl decis ec replac quot articl authoris grant articl expir date entri forc direct rationalis derog pursuant articl direct eec counter avoid ad tax link exempt invest gold decemb whichev earlier quot articl decis address kingdom spain brussel decemb council presid zalm oj direct amend direct ec oj oj