commiss decis march author itali approxim estim calcul vat resourc base italian text authent euratom eec 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 council regul eec euratom ecsc decemb implement respect resourc accru ad tax decis april replac financi contribut member state commun resourc ceas applic decemb author articl thereof renew januari pursuant articl regul eec euratom articl sixth council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess hereinaft call sixth direct amend direct eec member state continu exempt tax transact transact account determin vat resourc base precis calcul base involv unjustifi administr burden relat effect transact itali total vat resourc base itali make calcul approxim estim categori transact list annex sixth direct author calcul vat base approxim estim advisori committe resourc approv report record opinion member decis adopt decis articl purpos calcul vat resourc base januari itali author approxim estim respect categori transact refer annex sixth direct transact refer articl sixth direct transfer build part thereof land stand refer articl carri taxabl person entitl deduct input tax build concern annex point servic provid undertak cremat servic suppli good relat servic annex point articl decis address italian republ brussel march commiss peter schmidhub member commiss oj oj oj oj