council direct march amend direct eec tax paid allow intra commun travel derog grant kingdom denmark ireland relat rule govern travel allow import eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl treati defin intern market area intern frontier free movement good person servic capit ensur state market progress establish period expir decemb system travel allow appli good move tax paid respect anticip mode movement good appli intern market take account progress natur creation intern market state articl treati increas step allow market achiev aim council direct eec harmon provis laid law regul administr action relat exempt turnov tax excis duti import intern travel amend direct eec set recit thereto establish market mean good bought tax paid intern frontier liabil pai tax exist allow travel ceas exist mean phase differ treatment travel enter member state limit period provid derog ireland kingdom denmark view econom difficulti caus applic gener level allow adopt direct articl direct eec amend articl juli paragraph ecu replac ecu paragraph ecu replac ecu articl paragraph insert paragraph renumb case ireland kingdom denmark case restrict paragraph restrict appli enjoi favour treatment accord limit set articl restrict set paragraph calcul refer articl column ii tabl articl juli paragraph subparagraph replac kingdom denmark hellen republ author exclud exempt good unit exce ecu subparagraph ecu replac ecu paragraph ecu replac ecu articl replac articl notwithstand articl kingdom denmark author appli quantit limit decemb import good question travel resid denmark stai hour denmark product cigarett distil beverag spirit alcohol strength volum vol nil beer litr articl ad articl notwithstand articl limit set ireland author appli quantit limit litr beer travel ireland decemb notwithstand articl ireland author appli limit decemb import good question travel ireland stai hour ireland travel commun ecu product cigarett smoke tobacco distil beverag spirit alcohol strength volum litr distil beverag spirit aperitif wine alcohol base sake similar beverag alcohol strength volum spark wine fortifi wine litr wine litr beer litr travel countri limit wine provid articl appli articl member state bring forc measur compli direct articl point effect juli articl point dai notif direct member state member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state inform commiss main provis domest law adopt order compli direct articl direct address member state brussel march council presid goebbel oj oj oj oj oj oj direct notifi member state april