commiss decis februari amend decis euratom eec author franc account categori transact approxim estim calcul vat resourc base french text authent eec euratom 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 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 vat 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 franc commiss basi regul eec euratom adopt decis euratom eec author franc effect account categori transact approxim estim calcul vat resourc base franc began tax transact refer annex point sixth direct januari author transact account calcul vat base discontinu effect date advisori committe resourc approv report record opinion member decis adopt decis articl articl decis euratom eec repeal effect januari articl decis address french republ brussel februari commiss peter schmidhub member commiss oj oj oj oj