council direct ec novemb amend direct eec mutual assist compet author member state field direct taxat excis duti taxat insur premium eec gener arrang product subject excis duti hold movement monitor product council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe closer cooper commun tax author commiss base common principl requir effect combat excis duti fraud regul ec european parliament council novemb administr cooper field excis duti incorpor provis design facilit administr cooper field excis duti contain direct eec eec except mutual assist provid council direct eec march mutual assist recoveri claim relat levi duti tax measur council direct ec amend direct eec requir member state bring forc law regul administr provis compli januari provis appli field direct taxat excis duti taxat insur premium direct eec appli excis duti pursuant direct juli member state requir adopt provis bound ceas appli short time member state adopt provis compli direct ec excis duti prejudic oblig adopt provis respect tax direct ec appli direct eec eec amend adopt direct articl direct eec amend titl replac titl quot council direct eec decemb mutual assist compet author member state field direct taxat taxat insur premium quot paragraph articl replac quot accord provis direct compet author member state exchang inform enabl effect correct assess tax incom capit inform relat establish tax insur premium refer sixth indent articl council direct eec march mutual assist recoveri claim relat levi duti tax measur articl direct eec amend articl delet articl delet articl delet articl refer direct eec respect excis duti constru made regul ec refer direct eec respect administr cooper field excis duti constru made regul ec articl member state bring forc law regul administr provis compli direct june forthwith inform commiss thereof appli provis juli member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text provis nation law adopt field cover direct derog articl direct ec member state oblig adopt appli provis need compli direct ec respect excis duti articl direct enter forc twentieth dai public offici journal european union articl direct address member state brussel novemb council presid zalm opinion deliv april publish offici journal opinion deliv march publish offici journal page offici journal oj direct amend direct ec oj oj direct amend regul ec oj oj direct amend act access oj oj direct amend act access quot