council direct decemb amend direct eec mutual assist compet author member state field direct taxat eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe practic tax evas tax avoid lead budget loss violat principl fair taxat jeopard healthi competit affect advers smooth run common market order combat practic effect cooper tax administr commun strengthen accord common principl rule decemb council adopt direct eec mutual assist compet author member state field direct taxat mutual assist extend cover indirect tax order ensur correctli assess collect matter urgenc mutual assist extend cover ad tax gener tax consumpt plai import part commun resourc system provis direct eec suitabl ad tax subject amend addit suffici extend scope direct adopt direct articl direct eec amend titl replac quot council direct decemb mutual assist compet author member state field direct taxat ad tax quot articl paragraph amend quot accord provis direct compet author member state exchang inform enabl effect correct assess tax incom capit ad tax quot oj oj oj paragraph unit kingdom replac quot unit kingdom commission custom excis author repres inform requir sole purpos ad tax commission inland revenu author repres inform quot articl member state bring forc law regul administr provis compli direct januari articl direct address member state brussel decemb council presid preti