commiss decis march author belgium account categori transact approxim estim calcul vat resourc base dutch french text authent euratom eec 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 council regul eec euratom ecsc decemb implement respect resourc accru ad tax decis april replac financi contribut member state commun resourc ceas applic decemb author articl thereof renew januari pursuant articl regul eec euratom articl sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess hereinaft call sixth direct amend direct eec member state continu exempt tax transact transact account determin vat resourc base belgium unabl make precis calcul vat resourc base categori transact list annex sixth direct calcul involv unjustifi administr burden relat effect transact belgium total vat resourc base belgium author transact account calcul vat base belgium make calcul approxim estim categori transact list annex sixth direct author calcul vat base approxim estim advisori committe resourc approv report record opinion member decis adopt decis articl purpos calcul vat resourc base januari belgium author accord indent articl council regul eec euratom account categori transact refer annex sixth direct transact refer articl sixth direct group medic paramed natur annex point servic suppli author artist perform servic annex council direct eec servic render confer organ lectur servic render show concert organ publish record sound record media maker film imag record media actor conductor musician artist context theatric choreograph cinematograph music product circu music hall artist cabaret perform servic render organ sport competit event person take part competit event annex point articl purpos calcul vat resourc base januari belgium author approxim estim respect categori transact refer annex sixth direct servic travel agent refer articl sixth direct travel agent act account travel journei commun annex point servic suppli lawyer notari bailiff activ servic annex direct eec annex point treatment anim veterinari surgeon annex point suppli land articl sixth direct annex point articl decis address kingdom belgium brussel march commiss peter schmidhub member commiss oj oj oj oj oj