commiss decis februari amend decis euratom eec author denmark account categori transact approxim estim calcul vat resourc base danish 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 effect januari possibl afford member state continu tax exempt transact list annex sixth direct termin virtu articl sentenc council direct eec author grant connect commiss purpos determin vat resourc base discontinu case denmark commiss basi regul eec euratom adopt decis euratom eec author denmark effect account categori transact approxim estim calcul vat resourc base januari denmark 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 januari articl decis euratom eec repeal respect transact conduct effect januari articl decis address kingdom denmark brussel februari commiss peter schmidhub member commiss oj oj oj oj