commiss decis march author greec approxim estim calcul vat resourc base greek 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 paragraph section iii taxat annex viii act access hellen republ european commun authoritz greec exempt activ list annex sixth direct ad tax accord articl sixth direct precis calcul base involv unjustifi administr burden relat effect transact greec total vat resourc base greec make calcul approxim estim categori transact list annex sixth direct shoud author calcul vat base approxim estim advisori committe resourc approv report record opinion member decis adopt decis articl purpos calcul vat resourc base januari greec author approxim estim respect categori transact refer annex sixth direct servic suppli lawyer member liber profess annex point treatment anim veterinari surgeon annex point suppli water public author annex point suppli build land articl sixth direct annex point suppli modif repair mainten charter hire aircraft includ equip incorpor state institut annex point suppli modif repair mainten charter hire warship annex point articl decis address hellen republ brussel march commiss peter schmidhub member commiss oj oj oj oj oj