commiss decis februari amend decis euratom eec author unit kingdom account categori transact approxim estim calcul vat resourc base english text authent eec euratom commiss european commun regard treati establish european econom commun regard treati establish european atom energi commun regard council regul eec euratom definit uniform arrang collect resourc accru ad tax articl thereof pursuant articl sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess hereinaft call sixth direct member state continu exempt tax transact transact account determin vat resourc base possibl afford member state continu tax exempt transact list annex sixth direct termin effect januari virtu articl paragraph council direct eec author grant connect commiss purpos determin vat resourc base discontinu commiss basi regul eec euratom adopt decis euratom eec author unit kingdom effect account categori transact approxim estim calcul vat resourc base unit kingdom began exempt transact refer point annex sixth direct januari tax refer point annex direct august author grant respect transact discontinu effect date advisori committe resourc approv report record opinion member decis adopt decis articl articl decis euratom eec repeal effect januari articl decis euratom eec repeal effect august articl decis address unit kingdom brussel februari commiss peter schmidhub member commiss oj oj oj oj