commiss decis novemb authoris czech republ approxim estim calcul vat resourc base notifi document number czech 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 pursuant articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess hereinaft call quot sixth direct quot member state continu exempt tax transact transact account determin vat resourc base applic provis articl sixth direct titl paragraph annex taxat act access czech republ european commun authoris czech republ exempt transact list annex sixth direct czech republ unabl make precis calcul vat resourc base transact list annex point sixth direct calcul involv unjustifi administr burden relat effect transact czech republ total vat resourc base czech republ make calcul approxim estim categori transact list annex sixth direct czech republ authoris calcul vat base approxim estim accord indent articl regul eec euratom advisori committe resourc approv report record opinion member decis adopt decis articl purpos calcul vat resourc base czech republ authoris approxim estim respect categori transact refer annex sixth direct passeng transport annex point articl decis address czech republ brussel novemb commiss dalia grybauskaitė member commiss oj regul amend regul ec oj oj direct amend direct ec oj oj