council direct ec decemb amend direct eec introduct transit measur applic context enlarg european union januari ad tax council european union regard access treati articl thereof act access articl thereof regard propos commiss subject special provis set chapter ix annex xv act access common system ad tax appli member state date access treati enter forc result abolit date imposit tax import remiss tax export trade commun constitut present member state member state transit measur safeguard neutral common system ad tax prevent situat doubl taxat taxat measur respect meet concern akin led measur adopt complet intern market januari provis articl council direct eec harmon law member state relat turn tax common system ad tax uniform basi assess custom sphere good deem free circul enlarg commun shown free circul current commun member state time access conclus drawn articl articl direct eec cover situat good prior access arrang refer articl temporari admiss procedur full exempt import duti similar procedur member state lai specif arrang case special procedur export transit initi prior entri forc access treati framework trade current commun member state member state purpos suppli effect prior date taxabl person act termin date access adopt direct articl direct eec titl articl insert titl xvic transit measur applic context access european union austria finland sweden articl purpos appli articl commun territori commun defin articl access member state territori member state acced european union treati sign june defin member state articl direct enlarg commun territori commun defin articl access good enter territori commun member state date access entri territori commun member state temporari admiss procedur full exempt import duti regim refer articl similar regim member state left regim date access provis forc moment good regim continu appli good leav regim date access good date access common transit procedur custom transit procedur left procedur date access provis forc moment good procedur continu appli good leav procedur date access purpos indent common transit procedur measur transport good transit commun countri european free trade associ efta efta countri provid convent common transit procedur deem import good mean articl shown good free circul member state commun remov includ irregular remov good temporari admiss procedur date access condit set paragraph remov includ irregular remov good regim refer articl similar regim date access condit set paragraph termin procedur refer paragraph start date access member state purpos suppli good consider effect date member state taxabl person act irregular offenc commit procedur refer paragraph condit set date access member state taxabl taxabl person good suppli date access commun member state deem import good mean articl condit met suppli good exempt exempt articl similar provis member state good import member state commun date access case refer paragraph place import mean articl member state territori good ceas cover regim date access derog articl import good mean paragraph articl termin occurr chargeabl event import good dispatch transport enlarg commun import good mean paragraph mean transport redispatch transport member state export person export import good mean paragraph mean transport acquir import date access accord gener condit taxat forc domest market member state member state commun subject reason export exempt refund ad tax condit deem fulfil date mean transport januari amount tax due reason import insignific oj articl subject entri forc access treati member state bring forc law regul administr provis compli direct date entri forc direct forthwith inform commiss thereof member state adopt provis refer direct accompani refer occas offici public method make refer laid member state member state commun commiss provis domest law adopt field cover direct articl direct enter forc date access treati articl direct address member state brussel decemb council presid seehof oj direct amend direct ec oj