commiss decis septemb author sweden account categori transact approxim estim calcul vat resourc base swedish 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 aa annex ix taxat act access kingdom sweden european commun author sweden exempt transact list annex sixth direct sweden unabl make precis calcul vat resourc base categori transact list annex point sixth direct calcul involv unjustifi administr burden relat effect transact sweden total vat resourc base sweden author transact account calcul vat base sweden make calcul approxim estim categori transact list annex sixth direct sweden author calcul vat base approxim estim advisori committe resourc approv report record opinion member decis adopt decis articl purpos calcul vat resourc base januari sweden author accord indent articl council regul eec euratom account categori transact refer annex sixth direct servic suppli author artist perform servic annex council direct eec annex point copyright royalti articl purpos calcul vat resourc base januari sweden author approxim estim respect categori transact refer annex sixth direct admiss sport event annex point servic suppli author artist perform servic annex council direct eec annex point copyright royalti passeng transport annex point suppli land articl sixth direct annex point articl decis address kingdom sweden brussel septemb commiss erkki liikanen member commiss oj oj oj oj