council direct decemb amend direct eec mutual assist recoveri claim result oper form part system financ european agricultur guidanc guarante fund agricultur levi custom duti eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe present principl enforc member state claim recoveri respect ad tax substanti document drawn author member state fact nation provis relat recoveri ad tax applic nation territori obstacl establish function common market adopt common rule mutual assist member state purpos recoveri rule appli recoveri interest cost incident claim council direct eec adopt common rule recoveri claim result oper form part system financ european agricultur guidanc guarante fund agricultur levi custom duti recours rule tax purpos suffici extend scope direct eec adopt direct articl titl council direct eec amend read quot council direct march mutual assist recoveri claim result oper form part system financ european agricultur guidanc guarante fund agricultur levi custom duti respect ad tax quot articl articl direct eec amend letter quot quot repac quot quot point quot quot insert point quot quot quot ad tax quot articl member state measur compli direct januari articl direct address member state brussel decemb council presid preti oj oj oj