commiss decis februari amend decis euratom eec author netherland account categori transact approxim estim calcul vat resourc base dutch 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 accru ad tax articl thereof pursuant 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 case netherland commiss basi regul eec euratom adopt decis euratom eec author netherland effect account categori transact approxim estim calcul vat resourc base januari netherland tax servic suppli notari bailiff 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 januari articl decis address kingdom netherland brussel februari commiss peter schmidhub member commiss oj oj oj