commiss decis march author denmark account categori transact approxim estim calcul vat resourc base danish 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 denmark unabl make precis calcul vat resourc base categori transact list annex sixth direct calcul involv unjustifi administr burden relat effect transact denmark total vat resourc base denmark author transact account calcul vat base denmark make calcul approxim estim categori transact list annex sixth direct author calcul vat base approxim estim advisori committe resourc approv report record opinion member decis adopt decis articl purpos calcul vat resourc base januari denmark author account categori transact refer annex sixth direct servic suppli author artist perform annex point manag credit credit guarante person bodi grant credit annex point articl purpos calcul vat resourc base januari denmark author approxim estim respect categori transact refer annex sixth direct servic undertak cremat servic suppli good relat thereto annex point transact relat safekeep manag share annex point articl decis address kingdom denmark brussel march commiss peter schmidhub member commiss oj oj oj oj