commiss decis novemb authoris republ estonia approxim estim calcul vat resourc base notifi document number estonian 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 vi act access republ estonia european commun authoris republ estonia exempt transact list annex sixth direct republ estonia unabl make precis calcul vat resourc base transact list annex point sixth direct calcul involv unjustifi administr burden relat effect transact republ estonia total vat resourc base republ estonia make calcul approxim estim categori transact list annex sixth direct republ estonia authoris calcul vat base approxim estim accord indent articl regul eec euratom advisori committe resourc approv report record opinion member decis adopt decis articl purpos calcul vat resourc base republ estonia authoris approxim estim respect categori transact refer annex sixth direct passeng transport annex point articl decis address republ estonia brussel novemb commiss dalia grybauskaitė member commiss oj regul amend regul ec oj oj direct amend direct ec oj oj