council decis decemb conclus agreement european commun republ san marino provid measur equival laid council direct ec taxat save incom form interest payment ec council european union regard treati establish european commun articl conjunct subparagraph paragraph subparagraph paragraph paragraph articl thereof regard propos commiss regard opinion european parliament octob council authoris commiss negoti republ san marino agreement secur adopt republ san marino measur equival appli commun ensur effect taxat save incom form interest payment text agreement result negoti reflect duli negoti direct issu council accompani memorandum understand european commun member state part republ san marino part text attach council decis ec applic provis direct ec depend applic republ san marino measur equival contain direct accord agreement enter republ san marino european commun decis ec subject adopt date decis conclus agreement agreement sign behalf european commun decemb agreement approv behalf commun provid simpl rapid procedur adapt annex ii agreement decid articl agreement european commun republ san marino provid measur equival laid council direct ec taxat save incom form interest payment approv behalf european commun text agreement attach decis articl commiss authoris approv behalf commun amend annex agreement ensur correspond data relat compet author result notif refer articl direct ec annex thereto articl presid council effect notif provid articl agreement behalf commun articl decis publish offici journal european union brussel decemb council presid veerman opinion deliv decemb publish offici journal oj oj direct amend direct ec oj oj date entri forc agreement publish offici journal european union gener secretariat council