commiss decis juli amend decis euratom ec author portug statist year earlier year calcul vat resourc base portugues text authent euratom ec commiss european commun regard treati establish european commun regard treati establish european atom commun regard council regul eec euratom definit uniform arrang collect resourc accru ad tax articl thereof case portug commiss basi regul eec euratom adopt decis euratom ec author portug statist year earlier year financi year purpos breakdown rate provid articl regul eec euratom portug unabl nation account relat year financi year vat resourc base calcul nation account relat suffici detail calcul weight averag rate portug author nation account relat calcul weight averag rate financi year advisori committe resourc approv report record opinion member decis adopt decis articl purpos breakdown rate refer articl council regul eec euratom portug author figur obtain nation account relat financi year vat resourc base calcul articl decis address portugues republ brussel juli commiss erkki liikanen member commiss oj oj