commiss decis septemb author austria account categori transact approxim estim calcul vat resourc base german text authent euratom ec 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 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 applic provis articl sixth direct paragraph annex ix taxat act access republ austria european commun author austria exempt tax transact list annex sixth direct austria unabl make precis calcul vat resourc base categori transact list annex point sixth direct calcul involv unjustifi administr burden relat minim effect transact austria total vat resourc base austria author transact account calcul vat base austria make calcul approxim estim categori transact list annex sixth direct austria author calcul vat base approxim estim advisori committe resourc approv report record opinion member decis adopt decis articl purpos calcul vat resourc base januari austria author accord indent articl council regul eec euratom account categori transact refer annex sixth direct transact carri blind person workshop blind provid exempt give rise signific distort competit annex point articl purpos calcul vat resourc base januari austria author approxim estim respect categori transact refer annex sixth direct servic suppli dental technician profession capac dental prosthes suppli dentist dental technician austrian social secur institut annex point telecommun servic suppli public postal servic annex point suppli build land articl sixth direct annex point articl decis address republ austria brussel septemb commiss erkki liikanen member commiss oj oj oj