commiss decis juli amend decis euratom eec author luxembourg account categori transact approxim estim calcul vat resourc base french text authent euratom ec 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 articl council direct eec harmon law member state relat turnov tax common system ad tax uniform base assess hereinaft call sixth direct member state continu exempt tax transact transact account determin vat resourc base effect januari possibl afford member state continu tax exempt transact list annex sixth direct termin virtu articl point paragraph point council direct eec author grant connect commiss purpos determin vat resourc base discontinu case luxembourg commiss basi regul eec euratom adopt decis euratom eec author luxembourg effect account categori transact approxim estim calcul vat resourc base januari luxembourg tax transact refer point annex sixth vat direct author grant connect discontinu effect date advisori committe resourc approv report record opinion member direct adopt decis articl articl decis euratom eec repeal respect transact conduct effect januari articl decis address grand duchi luxembourg brussel juli commiss erkki liikanen member commiss oj oj oj oj