commiss decis march author ireland 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 ireland unabl make precis calcul vat resourc base categori transact list annex sixth direct calcul involv unjustifi administr burden relat effect transact ireland total vat resourc base ireland author transact account calcul vat base ireland 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 ireland author account categori transact refer annex sixth direct suppli cover articl made taxabl person entitl deduct input tax build concern annex point suppli refer articl point sixth direct annex point articl purpos calcul vat resourc base januari ireland author approxim estim 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 march commiss peter schmidhub member commiss oj oj oj oj