commiss decis march author feder republ germani statist year earlier year account categori transact approxim estim calcul vat resourc base german 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 purpos breakdown transact statist categori germani unabl definit figur nation account year financi year vat resourc base calcul germani author figur nation account year earlier year germani unabl make precis calcul vat resourc base categori transact list annex sixth direct calcul involv unjustifi administr burden relat effect transact germani total vat resourc base germani author transact account calcul vat base germani make calcul approxim estim tax collect graduat tax relief grant articl sixth direct categori transact list annex sixth direct author calcul vat base approxim estim advisori committe resourc approv report record opinion member decis adopt decis articl order perfom breakdown rate refer articl council regul eec euratom germani author januari figur obtain nation account year year financi year vat resourc base calcul articl purpos calcul vat resourc base januari germani author account categori transact refer annex sixth direct servic travel agent act account travel journei commun annex point transact carri blind person workshop blind annex point manag credit credit guarante person bodi grant credit annex point articl purpos calcul vat resourc base januari germani author approxim estim calcul tax collect graduat tax relief grant articl sixth direct categori transact refer annex sixth direct graduat tax relief small undertak suppli dental prosthes provis servic relat thereto dental technician suppli dental prosthes dentist prosthes made dentist annex point telecommun servic suppli good incident thereto suppli public postal servic exclud suppli mainten secondari telephon instal feder post offic annex point safekeep manag secur annex point suppli build land articl sixth direct land build build land annex point articl decis address feder republ germani brussel march commiss peter schmidhub member commiss oj oj oj oj