commiss decis novemb authoris republ lithuania approxim estim calcul vat resourc base notifi document number lithuanian text authent ec euratom commiss european commun regard treati establish european commun regard treati establish european atom energi commun regard council regul eec euratom definit uniform arrang collect resourc accru ad tax articl thereof articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess hereinaft call quot sixth direct quot member state continu exempt tax transact transact account determin vat resourc base applic provis articl sixth direct paragraph section taxat annex ix act access republ lithuania european commun authoris republ lithuania exempt transact list annex sixth direct republ lithuania unabl make precis calcul vat resourc base categori transact list annex sixth direct calcul involv unjustifi administr burden relat effect transact republ lithuania total vat resourc base republ lithuania pursuant articl regul eec euratom authoris calcul vat base approxim estim advisori committe resourc approv report record opinion member decis adopt decis articl purpos calcul vat resourc base republ lithuania author accord indent articl regul eec euratom approxim estim respect domest leg intern passeng transport annex point sixth direct articl decis address republ lithuania brussel novemb commiss dalia grybauskaitė member commiss oj regul amend regul ec oj oj direct amend direct ec oj oj