council direct novemb amend direct eec eec tax relief applic intern travel import small consign good commerci charact countri eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe fix equival nation currenc tax relief provid council direct eec harmon provis laid law regul administr action relat exempt turnov tax excis duti import intern travel amend direct eec council direct eec decemb exempt tax import small consign good commerci charact countri result reduct term nation currenc tax relief applic member state present circumst reduct avoid adopt direct articl articl direct eec amend paragraph express quot european unit account quot replac quot ecu quot paragraph express quot european unit account quot replac quot ecu quot articl indent articl direct eec express quot eua quot replac quot ecu quot articl member state measur compli direct januari member state inform commiss provis adopt applic direct articl direct address member state brussel novemb council presid how oj oj oj oj oj oj