commiss decis februari amend decis euratom eec author feder republ germani statist year earlier year account categori transact approxim estim calcul vat resourc base german 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 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 ad tax resourc base effect januari possibl afford member state continu tax exempt transact list annex sixth direct termin virtu articl paragraph council direct eec author grant connect commiss purpos determin vat resourc base discontinu case feder republ germani commiss basi regul eec euratom adopt decis euratom eec author feder republ germani effect account categori transact approxim estim calcul vat resourc base januari feder republ germani tax transact refer point annex sixth vat direct author approxim estimat transact discontinu effect date juli feder republ germani tax suppli ueberlassung mainten instandhaltung termin endstelleneinrichtungen feder post telecommun author deutsch bundespost telekom author approxim estim calcul telecommun servic suppli good incident thereto restrict effect juli advisori committe resourc approv report record opinion member decis adopt decis articl decis euratom eec amend part articl amend read respect transact conduct juli except suppli ueberlassung mainten instandhaltung termin endstelleneinrichtungen feder post telecommun author deutsch bundespost telekom annex point articl repeal respect transact conduct januari articl decis address feder republ germani brussel februari commiss peter schmidhub member commiss oj oj oj oj