commiss decis februari amend decis euratom eec author feder republ germani statist year earlier year account categori transact approxim estim calcul vat resourc base german text authent eec euratom 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 pursuant articl sixth 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 case feder republ germani commiss basi regul eec euratom adopt decis euratom eec author feder republ germani effect account categori transact approxim estim calcul vat resourc base feder republ germani termin januari graduat tax relief arrang small busi grant articl sixth direct author relat calcul vat base connect arrang discontinu effect date leas mainten termin feder post telecommun author telekom tax juli account effect date advisori committe resourc approv report record opinion member decis adopt decis articl decis euratom eec amend articl repeal effect januari ad articl effect juli deliveri instal termin feder post telecommun author telekom annex point articl decis address feder republ germani brussel februari commiss peter schmidhub member commiss oj oj oj