council decis decemb authoris feder republ germani conclud agreement swiss confeder includ provis derog articl sixth direct eec harmonis 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 articl direct eec council act unanim propos commiss authoris member state conclud countri agreement derog direct letter regist secretariat gener commiss januari feder republ germani hereinaft quot germani quot request authoris conclud agreement swiss confeder hereinaft quot switzerland quot build mainten frontier bridg rhine laufenburg baden württemberg germani laufenburg aargau switzerland accord articl direct eec commiss inform member state letter date januari request made germani letter date januari commiss notifi germani inform deem request agreement provis vat derog articl direct eec respect good servic suppli build mainten frontier bridg good import purpos derog direct eec grant build mainten carri germani subject german vat carri switzerland subject provis direct eec good import switzerland germani build mainten frontier bridg subject german vat applic normal rule tax complic busi respons carri work purpos derog simplifi collect tax work involv build mainten bridg question derog total insignific effect commun resourc accru vat adopt decis articl germani authoris conclud agreement switzerland includ provis derog direct eec cover build mainten frontier bridg rhine laufenburg baden württemberg germani laufenburg aargau switzerland derog tax provis respect agreement set articl articl derog articl direct eec good import switzerland germani subject ad tax provid build mainten bridg refer articl decis derog appli good import purpos public author articl derog articl direct eec part bridg situat german territori deem part swiss territori purpos suppli good servic build mainten bridg articl decis address feder republ germani brussel decemb council presid straw oj direct amend direct ec oj