commiss decis novemb amend decis eec euratom author portug statist year earlier year account categori transact approxim estim calcul vat resourc base portugues text authent ec euratom 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 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 point paragraph point council direct eec author grant connect commiss purpos determin vat resourc base discontinu case portug commiss basi regul eec euratom adopt decis euratom eec author portug statist year earlier year financi year effect account categori transact approxim estim calcul vat resourc base purpos breakdown rate provid articl regul eec euratom portug unabl nation account relat year financi year vat resourc base calcul nation account relat suffici detail calcul weight averag rate portug author nation account relat calcul weight averag rate financi year portug began tax transact refer point annex sixth vat direct januari author grant respect transact discontinu effect date advisori committe resourc approv report record opinion member decis adopt decis articl purpos breakdown rate refer articl council regul eec euratom portug author figur obtain nation account relat financi year vat resourc base calcul articl articl decis euratom eec repeal respect transact conduct effect januari articl decis address portugues republ brussel novemb commiss erkki liikanen member commiss oj oj oj oj