council direct june amend direct eec indirect tax rais capit eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe indirect tax rais capit harmon commun level direct eec amend direct eec direct eec fix common rate tax econom effect capit duti detriment regroup develop undertak effect harm present econom situat paramount prioriti stimul invest solut attain object abolish capit duti loss revenu result measur unaccept member state member state opportun exempt subject capit duti part transact come scope understood singl rate tax charg member state mandatori exempt transact subject reduc rate capit duti juli capit duti exist greec reason provis made possibl introduc duti greec exempt transact adopt direct articl direct eec amend articl introductori phrase replac transact extent tax rate juli continu subject capit duti subparagraph ad end hellen republ determin transact list subject capit duti articl replac articl member state exempt capit duti transact refer articl juli exempt tax rate exempt subject condit applic date grant exempt case imposit rate hellen republ determin transact exempt capit duti member state exempt capit duti transact refer paragraph charg duti singl rate exceed case increas compani capit accord articl reduct compani capit result loss sustain part increas correspond reduct capit exempt provid increas occur year reduct capit articl introductori phrase replac subject articl member state exempt capit duti transact refer articl articl direct eec repeal articl member state measur compli direct januari forthwith inform commisson thereof articl direct address member state luxembourg june council presid fioret oj oj oj oj oj oj