commiss direct ec march adapt direct ec field taxat reason access czech republ estonia cypru latvia lithuania hungari malta poland slovenia slovakia commiss european commun regard treati access czech republ estonia cypru latvia lithuania hungari malta poland slovenia slovakia articl thereof regard act access czech republ estonia cypru latvia lithuania hungari malta poland slovenia slovakia articl thereof act remain valid requir adapt reason access adapt provid act access provid adapt adapt adopt access applic access pursuant articl act access adapt adopt commiss case commiss adopt origin act commiss direct ec amend adopt direct articl direct ec amend set annex articl member state bring forc law regul administr provis compli direct date access latest forthwith commun commiss text provis correl tabl provis direct member state adopt provis refer direct accompani refer occas offici public member state determin refer made articl direct enter forc subject date entri forc treati access czech republ estonia cypru latvia lithuania hungari malta poland slovenia slovakia articl direct address member state brussel march commiss günter verheugen member commiss oj oj oj annex taxat commiss direct ec decemb lai detail rule implement provis council direct eec mutual assist recoveri claim relat levi duti tax measur annex iv left column member state replac belgiqu belgië èeská republika danmark deutschland eesti eλλάδα españa franc ireland italia kύπρος latvija lietuva luxembourg magyarország malta nederland österreich polska portug slovenija slovensko finland suomi sverig unit kingdom