commiss decis april ireland pursuant articl regul eec euratom ecsc resourc accru ad tax english text authent euratom ecsc eec commiss european commun regard treati establish european atom energi commun regard treati establish european coal steel commun regard treati establish european econom commun regard council decis ecsc eec euratom april replac financi contribut member state commun resourc regard council regul eec euratom ecsc decemb implement respect resourc accru ad tax decis april replac financi contribut member state commun resourc amend regul eec euratom ecsc subparagraph articl subparagraph articl articl thereof commiss pursuant articl regul eec euratom ecsc adopt decis euratom ecsc eec decis ecsc eec euratom decis eec euratom ecsc ireland request extens decis eec euratom ecsc adopt suppli good refer point articl sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess hereinaft call sixth direct conjunct point annex longer tax author longer grant earli year implement sixth direct author grant annual author grant long regul eec euratom ecsc remain valid subject review year advisori committe resourc approv report record opinion member decis adopt decis articl order vat resourc base subsequ year calcul neglig margin error ireland author accord articl regul eec euratom ecsc adjust input output relat exempt transact appli correct factor inform obtain return refer articl sixth direct respect tax previous paid refund articl purpos calcul vat resourc base subsequ year ireland author pursuant indent subparagraph articl regul eec euratom ecsc account categori transact refer annex sixth direct servic prosthes suppli dental technician refer articl sixth direct annex point suppli refer articl made taxabl person entitl deduct input tax build question annex point suppli good refer point articl sixth direct annex point articl purpos calcul vat resourc base subsequ year ireland author pursuant indent subparagraph articl regul eec euratom ecsc approxim estim calcul base respect categori transact refer annex sixth direct admiss sport event annex point suppli greyhound annex point servic suppli undertak cremat servic good relat thereto annex point treatment anim veterinari surgeon annex point servic travel agent refer articl sixth direct travel agent act account travel journei commun annex point articl decis address ireland brussel april commiss christoph tugendhat vice presid oj oj oj oj oj oj oj