commiss decis march amend decis euratom eec author netherland account categori transact approxim estim calcul vat resourc base dutch text authent ec euratom 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 accur 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 effect januari possibl afford member state continu tax exempt transact list annex sixth direct termin virtu paragraph articl point direct eec author grant connect commiss purpos determin vat resourc base discontinu case netherland commiss basi regul eec euratom adopt decis euratom eec author netherland effect account categori transact approxim estim calcul vat resourc base januari netherland tax transact refer point annex sixth vat direct author grant connect discontinu effect date advisori committe resourc approv report record opinion member decis adopt decis articl articl decis euratom eec repeal respect transact conduct effect januari articl decis address kingdom netherland brussel march commiss peter schmidhub member commiss oj oj oj oj