commiss decis octob defin distinct tax link product intermedi consumpt purpos implement articl council direct eec euratom harmon compil gross nation product market price eec euratom commiss european commun regard treati establish european econom commun regard treati establish european atom energi commun regard council direct eec euratom februari harmon compil gross nation product market price articl thereof purpos definit gross nation product market price gnpmp pursuant articl direct eec euratom clarifi distinct payment tax link product purchas servic intermedi consumpt purpos european system integr econom account measur provid decis accord opinion committe establish articl direct eec euratom adopt decis articl purpos implement articl direct eec euratom provis distinct tax link product purchas servic intermedi consumpt defin annex hereto articl decis address member state brussel octob commiss hen christophersen vice presid oj annex purpos appli articl council direct eec euratom explan aim clarifi articl direct definit intermedi consumpt tax link product distinguish transact produc unit purchas servic market produc intermedi consumpt payment tax link product criteria payment made produc unit market unit gener govern regard purchas servic payment consider servic render produc unit payment relat cost provid servic servic similar natur obtain market produc unit condit met payment record tax link product