commiss decis march author unit kingdom account categori transact approxim estim calcul vat resourc base english 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 unit kingdom unabl make precis calcul vat resourc base categori transact list annex sixth direct calcul involv unjustifi administr burden relat effect transact unit kingdom total vat resourc base unit kingdom author transact account calcul vat base unit kingdom 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 unit kingdom author account categori transact refer annex sixth direct transact refer articl sixth direct suppli transport servic commerci natur duli author bodi sick injur person vehicl special design purpos annex point articl purpos calcul vat resourc base januari unit kingdom author approxim estim respect categori transact refer annex sixth direct transact hospit cover articl annex point good fuell provis pleasur boat aircraft privat proceed nation territori annex point articl decis address unit kingdom brussel march commiss peter schmidhub member commiss oj oj oj oj