commiss decis march author franc account categori transact approxim estim calcul vat resourc base 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 franc unabl make precis calcul vat resourc base categori transact list annex sixth direct calcul involv unjustifi administr burden relat effect transact franc total vat resourc base franc author transact account calcul vat base franc 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 franc author account categori transact refer annex sixth direct suppli servic mean agricultur machineri individu agricultur undertak annex point transact carri blind person workshop blind provid exempt give rise signific distort competit annex point suppli good servic offici bodi respons construct set mainten cemeteri grave monument commemor war dead annex point articl purpos calcul vat resourc base januari franc author approxim estim respect categori transact refer annex sixth direct admiss sport event annex point servic suppli member profess annex point suppli water public author annex point passeng transport annex point suppli recuper materi fresh industri wast annex point transact gold gold industri annex point articl decis address french republ brussel march commiss peter schmidhub member commiss oj oj oj oj