In this task, you are provided with an article about the legal acts. Your task is to generate a headline for that article.
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Question: 1. Where, pursuant to Article 97 of the Treaty, a Member State introduces or alters an average rate in order to offset, with respect both to imports and to exports, the turnover tax which is directly or indirectly imposed on the manufacture of a product or group of products, that rate shall be calculated in  1OJ No C 10, 14.2.1968, p. 4. 2OJ No. 317, 28.12.1967, p. 9.accordance with the provisions of this Directive, in the light of the actual conditions of production.2. This Directive shall not apply to:    - average rates existing when this Directive enters into force, even if used for calculating previous tax burdens in accordance with the provisions of Article 6;- adaptations of the average rates arising solely from a general change of the rate of turnover tax. 1. The average tax burden on a product shall be equal to the weighted average of the tax burdens on that product at the different representative stages of production established for each stage in accordance with Articles 3 to 6. The weighted average shall be based on the importance of each stage in relation to the total production of the product.2. The average tax burden on a group of products shall be equal to the weighted average of the average tax burdens on representative products for that group. The size of the group of products shall determine the number of representative products to be taken into account. For each representative product the average tax burden shall be calculated in accordance with the provisions of paragraph 1. The weighted average shall be based on the importance of the representative products in relation to the total production of the group of products. For purposes of calculating the tax burdens on a product at the final stage of production, the tax burdens on all factors in the cost price at that stage may be taken into account. 1. For purposes of calculating the tax burden on a product at the penultimate stage, account may be taken of the burdens imposed at that stage on those raw materials, semi-finished products and finished products which are used in raw materials, semi-finished products or finished products taken into account at the final stage, or in any other factor or component taken into account at the final stage, if it represents at that stage not less than 3 % of the selling price of the final product before tax.2. For purposes of calculating the tax burden on a product at the other stages, account may be taken of the burdens imposed at each of these stages on those raw materials, semi-finished products and finished products which are intended for the manufacture of a raw material, semi-finished product or finished product taken into account at the final stage. 1. If, for a factor or for a component taken into account at any stage, the tax burden at previous stages has not been calculated in accordance with Article 4, the bourden on that factor or that component may be increased at a standard rate of 50 %. If, however, the amount of the tax burden on that factor or that component is due to the application of a special rate, that amount must be recalculated before application of the standard rate, on the basis of the standard rate of turnover tax. Where that special rate covers one or more previous stages, the burden resulting from the application of that rate shall not be increased at a standard rate.2. The burden thus calculated for previous stages may not exceed that which would result from applying Articles 4 and 6 to that factor or component. If, for a factor or component taken into account at any stage, an average rate exists, that may be used for calculating the previous tax burden on that factor or that component where it is in accordance with Article 97. This rate shall be applied if it is supported by calculations submitted to the Commission in accordance with Article 10. 1. Where, in the case of a product or group of products, a Member State does not calculate the average tax burden in accordance with Articles 2 to 6, that burden may be estimated at a standard rate corresponding to 100 %, 75 %, 50 % or 30 % of the standard rate of turnover tax, according to whether the factors and components of the product or group of products which may be taken into account at the final stage and are liable to the standard rate or to the increased rate of turnover tax represent 65 %, 50 %, 35 % or less than 35 %, respectively, of the selling price of the product or group of products before tax.2. The burden thus estimated may not exceed the average tax burden which would result from applying Articles 2, 3, 4 and 6. The average rates shall be rounded to the next half point above or below according to whether the decimal fraction of the rate obtained reaches or does not reach 0 775 or 0 725. After consulting the Member States, the Commission shall, if necessary, lay down by directive the procedure for application of Articles 1 to 8. 01. Where a Member State intends to introduce or to alter an average rate, it shall submit to the Commission the calculations by which the average tax burden was established in accordance with Articles 1 to 8.2. Where the Commission considers that a tax burden established at a standard rate in accordance with Article 5 or 7 exceeds the limits set in paragraph 2 of those Articles, the Member State shall submit to the Commission, on request, the calculation by which that burden was established under Articles 2, 3, 4 and 6. 1Member States shall communicate to the Commission the text of the main provisions of national law which they subsequently adopt in the field covered by this Directive.This Directive is addressed to the Member States.

Answer: Council Directive on a common method for calculating the average rates provided for in Article 97 of the Treaty


Question: The Protocol fixing certain provisions relating to the Agreement between the European Economic Community and the State of Israel, the text of which is annexed hereto, is concluded, on behalf of the Community. The President of the Council shall, pursuant to Article 3 of the Protocol, inform the other Contracting Party that the procedures necessary for the entry into force of the Protocol have been completed on the part of the Community [2]. This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.This Regulation shall be binding in its entirety and direotly applicable in all Member States.

Answer: Regulation on the conclusion of the Protocol fixing certain provisions relating to the Agreement between the European Economic Community and the state of Israel in consequence of the accession of the new member states to the European community


Question: Where Tunisia levies the special charge on exports of olive oil other than olive oil which has undergone a refining process, falling within subheading 15.07 A II of the Common Customs Tariff, wholly obtained in Tunisia and transported direct from that country to the Community, the levy applicable to imports of the said oil into the Community shall be the levy calculated in accordance with Article 13 of Council Regulation No 136/66/EEC of 22 September 1966 on the establishment of a common organization of the market in oils and fats (3), as last amended by Regulation (EEC) No 1707/73 (4), less:    (a) 0 750 unit of account per 100 kilogrammes, and(b) an amount equal to the special charge levied by Tunisia on exports of the said oil but not exceeding 10 units of account per 100 kilogrammes, such amount being increased until 31 October 1977 by 10 units of account per 100 kilogrammes.  (1)Opinion delivered on 18 June 1976 and not yet published in the Official Journal. (2)OJ No L 141, 28.5.1976, p. 195. (3)OJ No 172, 30.9.1966, p. 3025/66. (4)OJ No L 175, 29.6.1973, p. 5. The arrangements provided for in Article 1 shall apply to any import transaction in respect of which the importer furnishes proof, when importing the olive oil, that the special charge on exports referred to in Article 1 has been reflected in the import price. Where Tunisia does not apply the special charge on exports, the levy charged on imports into the Community of the oil defined in Article 1 shall be the levy calculated in accordance with Article 13 of Regulation No 136/66/EEC less 0 750 unit of account per 100 kilogrammes. Without prejudice to the charging of the variable component of the levy determined in accordance with Article 14 of Regulation No 136/66/EEC, the fixed component of the said levy shall not be charged on imports into the Community of olive oil which has undergone a refining process, falling within subheading 15.07 A I of the Common Customs Tariff, wholly obtained in Tunisia and transported direct from that country to the Community. The levy referred to in Article 4 shall be fixed by the Commission. The detailed rules for the application of this Regulation and, in particular, of Article 2 shall be adopted in accordance with the procedure provided for in Article 38 of Regulation No 136/66/EEC. Council Regulation (EEC) No 1912/74 of 22 July 1974 on imports of olive oil from Tunisia (1) is hereby repealed. The arrangements provided for in this Regulation shall apply from the date of entry into force of the Interim Agreement between the European Economic Community and the Republic of Tunisia. This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.This Regulation shall be binding in its entirety and directly applicable in all Member States.

Answer:
Council Regulation on imports of olive oil originating in Tunisia


