council direct decemb harmon provis laid law regul administr action relat rule govern turnov tax excis duti applic intern travel eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe action respect tax exempt grant individu intern travel continu peopl member state awar realiti common market travel member state facilit increas exempt turnov tax excis duti amount fix direct eec amend direct eec reduc real term rise cost live commun introduct european unit account legal act adopt institut european commun field tax exempt effect reduc amount express nation currenc present elig exempt rule govern tax remiss retail stage harmon order prevent instanc doubl taxat result current provis account present econom situat temporari derog unit good import kingdom denmark ireland quantit restrict wine import kingdom denmark grant adopt direct articl articl direct eec amend paragraph replac quot exempt turnov tax excis duti import appli good contain person luggag travel come member state commun provid fulfil condit laid articl treati acquir subject oj oj oj oj oj gener rule govern taxat domest market member state commerci charact total good exce european unit account person quot paragraph quot unit account quot replac quot european unit account quot paragraph quot unit account quot replac quot european unit account quot paragraph ad quot travel refer paragraph involv transit territori countri overfli land regard transit mean direct begin part territori member state turnov tax excis duti chargeabl good consum territori travel establish good transport luggag acquir subject gener condit govern taxat domest market member state qualifi refund turnov tax excis duti fail articl appli circumst total good exempt exce amount provid paragraph quot articl articl direct eec amend paragraph indent column ii quot total litr quot replac quot total litr quot paragraph replac quot exempt good mention paragraph grant travel year ag exempt good mention paragraph grant travel year ag quot paragraph ad quot travel refer articl involv transit territori countri overfli land regard transit mean direct begin part territori member state turnov tax excis duti chargeabl good consum territori travel establish good transport luggag acquir subject gener condit govern taxat domest market member state qualifi refund turnov tax duti fail quantiti set paragraph column appli circumst total quantiti good exempt exce quantiti provid paragraph column ii quot articl articl direct eec amend paragraph replac quot prejudic rule relat sale made airport shop custom control board aircraft member state step regard sale retail stage permit case condit provid paragraph remiss turnov tax deliveri good carri person luggag travel leav member state remiss grant respect excis duti quot subparagraph paragraph replac quot member state exclud resid benefit tax remiss quot articl articl direct eec replac quot articl purpos direct quot european unit account quot eua defin financi regul decemb eua equival nation currenc appli implement direct fix year rate applic obtain work dai octob effect januari year member state round amount nation currenc result convers amount eua provid articl provid round exce eua member state maintain amount exempt forc time annual adjust provid paragraph prior round provid paragraph convers amount exempt express eua result chang exempt express nation currenc oj quot articl derog articl direct eec amend articl direct kingdom denmark decemb exclud tax exempt good unit excess eua ireland decemb exclud tax exempt good unit excess eua period implement derog refer paragraph member state step permit remiss tax accord procedur refer articl direct eec good import kingdom denmark ireland exclud exempt countri derog articl direct eec amend articl direct regard import wine exempt turnov tax excis duti kingdom denmark maintain decemb quantit limit litr articl member state bring forc measur compli direct januari member state inform commiss provis adopt implement direct commiss inform member state thereof articl direct address member state brussel decemb council presid genscher