commiss decis septemb treatment repay vat taxabl unit taxabl unit exempt activ purpos implement council direct eec euratom harmonis compil gross nation product market price notifi document number text eea relev ec euratom commiss european commun regard treati establish european commun regard treati establish european atom energi commun regard council direct eec euratom februari harmonis compil gross nation product market price articl thereof european system integr econom account esa edit explicitli treatment repay vat taxabl unit taxabl unit exempt activ purpos calcul gross nation product market price gnpmp pursuant articl direct eec euratom clarifi treatment repay vat taxabl unit taxabl unit exempt activ purpos esa edit sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess amend direct ec specifi notion taxabl person taxabl person exempt activ measur provid decis accord opinion committe establish articl direct eec euratom adopt decis articl compil nation account aggreg purpos implement direct eec euratom repay vat incur purchas made taxabl person taxabl person exempt activ treat esa edit current transfer distribut incom account capit transfer capit account deduct vat harmonis applic decis taxabl person defin articl sixth direct eec euratom exempt activ envisag list articl sixth direct eec euratom articl provis articl appli gnp data transmit pursuant direct eec euratom year onward articl decis adress member state brussel septemb commiss yve thibault de silgui member commiss oj oj oj