commiss decis novemb authoris slovak republ statist year earlier year approxim estim calcul vat resourc base notifi document number slovakian 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 articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess hereinaft call quot sixth direct quot member state continu exempt tax transact transact account determin vat resourc base applic provis articl sixth direct paragraph section taxat annex xiv act access slovak republ european commun authoris slovak republ exempt transact list annex sixth direct slovak republ unabl make precis calcul vat resourc base categori transact list annex point sixth direct calcul involv unjustifi administr burden relat effect transact slovak republ total vat resourc base slovak republ make calcul approxim estim categori transact list annex sixth direct slovak republ author calcul vat base approxim estim accord indent articl regul eec euratom purpos breakdown transact statist categori provid articl regul eec euratom slovak republ unabl nation account relat year financi year vat resourc base calcul slovak republ authoris nation account year earlier year advisori committe resourc approv report record opinion member decis adopt decis articl purpos breakdown rate refer articl regul eec euratom slovak republ author figur obtain nation account relat financi year vat resourc base calcul articl purpos calcul vat resourc base slovak republ authoris accord indent articl regul eec euratom approxim estim respect categori transact refer annex sixth direct passeng transport annex point articl decis address slovak republ brussel novemb commiss dalia grybauskaitė member commiss oj regul amend regul ec oj oj direct amend direct ec oj oj