commiss decis march amend decis euratom eec author greec approxim estim calcul vat resourc base greek text authent ec euratom commiss european commun regard treati establish european commun regard treati establish european atom energi commun regard council regul eec euratom definit uniform arrang collect resourc accur ad tax articl thereof articl council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess hereinaft call sixth direct member state continu exempt tax transact transact account determin vat resourc base effect januari possibl afford member state continu tax exempt transact list annex sixth direct termin virtu paragraph articl point direct eec author grant connect commiss purpos determin vat resourc base discontinu case greec commiss basi regul eec euratom adopt decis euratom eec author greec effect approxim estim calcul vat resourc base novemb greec tax transact refer point annex sixth vat direct author grant connect discontinu effect date advisori committe resourc approv report record opinion member decis adopt decis articl articl decis euratom eec repeal respect transact conduct effect novemb articl decis address hellen republ brussel march commiss peter schmidhub member commiss oj oj oj oj