council regul eec euratom definit uniform arrang collect resourc accru ad tax council european commun regard treati establish european econom commun articl thereof regard treati establish european atom energi commun articl thereof regard council decis eec euratom june commun resourc articl thereof regard propos commiss regard opinion european parliament regard opinion court auditor virtu articl thereof council regul eec euratom ecsc decemb implement respect resourc accru ad tax decis april replac financi contribut member state commun resourc amend regul ecsc eec euratom appli transit period end decemb provis relat definit uniform arrang collect resourc ad tax hereinaft refer vat resourc detail rule give effect arrang appli januari revenu method chosen sole definit method determin vat resourc base method reliabl appli member state provis regul eec euratom ecsc retain longer amend light experi acquir experi acquir implement procedur correct statement shown clarifi scope thereof stipul gener applic correct member state provid commiss inform procedur appli regist taxabl person determin collect vat modal result vat control system commiss member state concern improv procedur contempl view improv effect commiss produc report year procedur appli member state improv contempl power court auditor pursuant articl eec treati articl eaec treati adopt regul titl gener provis articl vat resourc calcul appli uniform rate set accord decis eec euratom base determin accord regul titl ii scope articl vat resourc base determin taxabl transact refer articl council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess amend decis eec except transact exempt articl direct purpos appli paragraph account determin vat resourc transact accord articl direct eec subject exempt refund tax paid preced stage transact member state continu subject tax pursuant articl direct eec transact member state continu exempt pursuant articl direct eec transact tax option grant taxabl person member state pursuant articl direct eec derog paragraph member state option leav account purpos determin vat resourc transact taxabl person annual turnov determin accord rule laid articl direct eec exce ecu convert nation currenc averag rate financi year concern member state round upward amount result convers titl iii method calcul articl calendar year prejudic articl vat resourc base calcul divid total net vat revenu collect member state year rate vat levi year vat rate appli member state vat resourc base calcul divid total net vat revenu collect weight averag rate vat case member state calcul weight averag rate decim place common method defin articl weight averag rate express percentag articl order calcul weight rate refer articl member state break vat rate appli transact taxabl nation legisl entitl custom deduct vat account articl direct eec consumpt farm flat rate farmer direct sale final consum vat rate purpos calcul accord paragraph affect vat revenu collect year question transact subject pursuant articl direct eec exempt refund tax paid preced stage regard taxabl transact subject rate breakdown rate vat appli categori subject deduct vat final consumpt privat household includ consumpt farm flat rate farmer direct sale final consum intermedi consumpt privat profit institut gener govern intermedi consumpt sector gross fix capit format privat profit institut gener govern gross fix capit format sector improv unimprov build land defin articl direct eec transact involv gold gold industri carri territori refer articl direct eec respect member state concern purpos breakdown final consumpt consumpt farm flat rate farmer direct sale final consum subject rate equival charg input breakdown transact statist categori effect mean data nation account prepar accord european system integr econom account esa order calcul vat resourc base financi year refer made nation account relat year financi year member state author accord procedur provid articl data relat year earlier year financi year question purpos identifi transact subject deduct vat effect breakdwon rate vat member state refer data sourc complementari esa capabl adapt thereto instanc intern nation account provid breakdown sourc order determin weight rate member state calcul relationship transact rate appli aggreg transact member state amend vat rate applic transact tax treatment transact affect vat revenu collect calcul weight averag rate weight averag rate appli revenu deriv applic amend rate tax treatment derog subparagraph member state calcul singl weight averag rate end transact respect rate treatment chang alloc rate treatment pro rata tempori account averag period time elaps entri forc rate treatment collect revenu result therefrom calcul entir year question averag period round full month articl purpos appli articl member state add revenu collect amount total vat collect applic scheme graduat tax relief articl direct eec revenu collect member state correct flat rate compens percentag fix pursuant articl direct eec applic transact carri flat rate farmer correspond percentag input vat charg appli transact except relat consumpt farm direct sale final consum year question amount correct equal differ percentag articl purpos appli articl transact carri taxabl person annual turnov exce ecu exempt articl direct eec case refer paragraph member state determin vat resourc base return made taxabl person accord articl direct return return inform data tax return profession account complet statist seri purpos appli fourth indent articl regard transact list annex direct eec member state continu tax pursuant articl direct member state calcul vat resourc base transact exempt regard transact list annex direct eec member state continu exempt pursuant articl direct member state calcul vat resourc base transact tax regard transact refer paragraph annex direct eec tax option taxabl person member state pursuant articl direct member state calcul vat resourc base transact exempt procedur provid articl member state author account calcul vat resourc base categori transact list annex direct eec paragraph articl appli amount tax collect applic scheme graduat tax relief articl direct eec calcul vat resourc base case refer approxim estim precis calcul vat resourc base case involv administr burden unjustifi relat effect transact question total vat resourc base member state member state make subparagraph articl articl direct eec restrict exercis deduct vat resourc base determin exercis deduct restrict preced subparagraph appli relat subparagraph articl direct eec respect purchas petroleum product passeng car busi purpos expenditur relat leas hire mainten repair car tax refund grant member state pursuant articl council direct eec harmon provis laid law regul administr action relat exempt turnov tax excis duti import intern travel amend direct eec taxabl amount transact gave rise refund subtract vat resourc base titl iv provis relat account make resourc articl juli member state send commiss statement total amount vat resourc base previou calendar year calcul accord articl rate refer articl appli statement data determin base requir control refer articl separ base result transact refer articl articl data establish base recent data statement produc articl member state send commiss april year estim vat resourc base financi year articl correct reason statement refer articl previou financi year made agreement commiss member state concern member state give agreement commiss examin matter measur consid correct applic regul correct incorpor aggreg statement juli amend previou statement financi year concern correct made annual statement refer articl juli fourth year financi year concern concern point previous notifi commiss member state concern titl provis relat control articl member state inform commiss april financi year solut modif thereto propos adopt order determin vat resourc base categori transact refer articl articl indic applic natur data estim base categori transact dai commiss send member state inform refer receiv member state commiss examin accord procedur laid articl propos solut modif articl vat resourc commiss control carri compet author member state control commiss ensur oper central assess base determin weight averag rate refer articl total net ad tax collect perform correctli ascertain data calcul made determin amount vat resourc result transact refer articl articl compli regul council regul eec euratom ecsc januari determin power oblig offici appoint commiss pursuant articl regul eec euratom ecsc appli vat resourc control purpos appli articl regul understood inform refer commun person virtu duti make control vat resourc knowledg inform control refer paragraph annual statement financi year correct articl articl member state provid commiss inform procedur appli regist taxabl person determin collect vat modal result vat control system commiss member state concern improv procedur contempl view improv effect commiss produc report year procedur appli member state improv contempl commiss submit report parliament council time decemb articl committe refer articl regul eec euratom ecsc hereinaft call committe regularli examin initi commiss request member state problem aris applic regul member state appli author provid articl articl refer applic commiss april financi year author appli commiss repres submit draft decis committe decemb financi year initi commiss request member state committe examin solut refer articl committe examin reveal differ opinion solut envisag commiss repres submit draft decis committe decemb financi year solut appli committe deliv opinion draft decis refer paragraph period chairman lai urgenc matter involv take vote opinion record minut addit member state posit record minut commiss utmost account opinion deliv committe inform committe manner opinion account dai committe deliv opinion commiss adopt decis commun member state titl vi final provis articl regul enter forc dai public offici journal european commun appli januari appli product correct statement vat resourc base year produc accord regul eec euratom ecsc remain forc respect statement concern regul bind entireti directli applic member state brussel council presid romero herrera oj oj oj oj oj oj oj oj oj oj oj oj page offici journal