commiss regul ec euratom januari treatment repay vat taxabl person taxabl person exempt activ purpos council regul ec euratom harmonis gross nation incom market price commiss european commun regard treati establish european commun regard treati establish european atom energi commun regard council regul ec euratom juli harmonis gross nation incom market price gni regul articl thereof articl council decis ec euratom septemb system commun resourc lai gross nation product market price gnp consid equal gross nation incom market price gni provid commiss applic european system account esa esa esa supersed earlier system establish council regul ec june european system nation region account commun set annex thereto gni esa replac gnp criterion resourc purpos effect budget year council regul ec euratom lai procedur forward gni data member state procedur check calcul gni establish gni committe esa explicitli treatment repay vat taxabl person taxabl person exempt activ purpos definit gross nation incom market price gni pursuant articl regul ec euratom clarifi treatment repay vat taxabl person taxabl person exempt activ sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess defin notion taxabl person taxabl person exempt activ purpos implement council direct eec euratom februari harmonis compil gross nation product market price commiss decis ec euratom septemb clarifi treatment repay vat taxabl unit taxabl unit exempt activ equival clarif provid respect gni measur provid regul accord opinion gni committe adopt regul articl compil nation account aggreg purpos regul ec euratom repay vat incur purchas made taxabl person taxabl person exempt activ treat esa current transfer capit transfer deduct vat purpos paragraph term quot taxabl person quot mean articl sixth direct eec euratom notion exempt activ understood activ list articl direct articl regul enter forc twentieth dai public offici journal european union regul bind entireti directli applic member state brussel januari commiss joaquín almunia member commiss oj oj oj regul amend regul ec european parliament council oj oj direct amend direct ec oj oj direct amend regul ec european parliament council oj oj