commiss decis march author netherland account categori transact approxim estim calcul vat resourc base dutch text authent euratom eec 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 council regul eec euratom ecsc decemb implement respect resourc accru ad tax decis april replac financi contribut member state commun resourc ceas applic decemb author articl thereof renew januari pursuant articl regul eec euratom articl sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess hereinaft call sixth direct amend direct eec member state continu exempt tax transact transact account determin vat resourc base netherland unabl make precis calcul vat resourc base categori transact list annex sixth direct calcul involv unjustifi administr burden relat effect transact netherland total vat resourc base netherland author transact account calcul vat base netherland 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 purpos calcul vat resourc base januari netherland author account categori transact refer annex sixth direct servic suppli author artist perform lawyer member profess medic paramed profess servic annex council direct eec servic suppli writer compos journalist press photograph annex point transact carri blind person workshop blind provid exempt give rise signific distort competit annex point articl purpos calcul vat resourc base januari netherland author approxim estim respect categori transact refer annex sixth direct servic suppli notari bailiff annex point servic suppli undertak cremat servic suppli good relat thereto annex point treatment anim veterinari surgeon annex point servic export connect insur claim assess annex point transport ferri boat passeng good accompani passeng annex point servic travel agent refer articl sixth direct travel agent act account travel journei commun annex point articl decis address kingdom netherland brussel march commiss peter schmidhub member commiss oj oj oj oj oj