council direct decemb prolong derog accord ireland 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 council direct eec grant ireland derog direct eec amend direct eec respect unit good import tax exempt irish govern request derog prolong tax system present appli ireland full applic tax exempt grant travel come member state risk econom consequ ireland author continu appli except arrang limit period adopt direct articl indent articl direct eec replac ireland june exclud tax exempt good unit excess ecu articl member state ireland step permit remiss tax accord procedur refer articl direct eec good import ireland exclud exempt articl ireland commun commiss detail measur adopt implement direct articl direct address member state brussel decemb council presid vaitso oj oj oj