commiss regul eec novemb amend commiss regul eec form farm return purpos determin incom agricultur hold commiss european commun regard treati establish european econom commun regard act access kingdom spain portuges republ european commun particuliar articl thereof commiss regul eec amend regul eec supplement fix account year regul appli spain portug data ad adopt regul articl articl commiss regul eec supplement provis appli time spain portug account data account year begin period januari juli articl annex ii titl ii land build deadstock circul capit head depreci machineri equip footnot supplement pta esc articl annex ii titl ii ad tax vat head vat system supplement spain code normal system simplifi system agricultur system portug vat applic articl regul enter forc januari subject entri forc treati access spain portug appli account year regul bind entireti directli applic member state brussel novemb commiss fran andriessen vice presid oj oj