commiss decis februari author portug statist year earlier year account categori transact approxim estim calcul vat resourc base portugues text authent eec euratom 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 articl sixth 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 applic provis articl sixth direct paragraph section iv taxat annex xxxii act access portugues republ european commun author portug exempt transact list annex sixth direct purpos breakdown transact statist categori portug unabl definit figur nation account relat year financi year vat resourc base calcul portug author nation account year earlier year precis calcul vat resourc base categori transact list annex sixth direct involv unjustifi administr burden relat minim effect transact portug vat resourc base portug author transact account calcul vat base portug 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 breakdown rate provid articl regul eec euratom portug author data nation account relat financi year vat resourc base calcul articl purpos calcul vat resourc base effect portug author account categori transact refer annex sixth direct servic suppli author artist perform annex point articl purpos calcul vat resourc base effect portug author approxim estim respect categori transact refer annex sixth direct suppli servic mean agricultur machineri individu agricultur undertak annex point servic suppli undertak cremat servic good relat thereto annex point treatment anim veterinari surgeon annex point suppli build land articl annex point articl decis address portugues republ brussel februari commiss peter schmidhub member commiss oj oj oj