commiss decis septemb author finland account categori transact approxim estim calcul vat resourc base finnish text authent euratom ec 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 accru 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 applic provis articl sixth direct paragraph annex ix taxat act access republ finland european commun author finland exempt transact list annex sixth direct finland unabl make precis calcul vat resourc base categori transact list annex point sixth direct calcul involv unjustifi administr burden relat effect transact finland total vat resourc base finland author transact account calcul vat base finland make calcul approxim estim categori transact list annex sixth direct finland author calcul vat base approxim estim advisori committe resourc approv report record opinion member decis adopt decis articl purpos calcul vat resourc base januari finland author accord indent articl council regul eec euratom account categori transact refer annex sixth direct servic suppli author artist perform servic annex council direct eec annex point copyright royalti transact carri blind person workshop blind provid exempt give rise signific distort competit annex point articl purpos calcul vat resourc base januari finland author approxim estim respect categori transact refer annex sixth direct servic suppli author artist perform servic annex council direct eec annex point copyright royalti suppli land articl sixth direct annex point passeng transport annex point articl decis address republ finland brussel septemb commiss erkki liikanen member commiss oj oj oj oj