council direct ec februari amend direct eec eec increas level allow travel countri limit tax free purchas intra commun travel council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl council direct eec harmon provis laid law regul administr action relat exempt turnov tax excis duti import intern travel allow respect good contain person luggag travel come countri condit import commerci charact total good elig exempt exce ecu person accord articl direct eec member state reduc allow ecu travel year ag account measur favour travel recommend special intern organ measur contain annex intern convent simplif harmon custom procedur object attain increas allow provid limit period derog germani take account econom difficulti caus amount allow travel enter territori member state land frontier link germani countri member state efta member mean coastal navig come countri special link continent spain canari island ceuta melilla ensur period sale author pursuant provis articl council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess real good sold tax free shop travel intra commun flight sea cross maintain adopt direct articl direct eec amend articl ecu replac ecu articl ecu replac ecu articl replac articl derog articl spain author appli decemb allow ecu import good question travel come canari island ceuta melilla enter territori spain defini articl direct eec derog articl spain option reduc allow ecu travel year ag articl articl direct eec subparagraph point replac total person journei exce ecu derog articl member state determin equival nation currenc amount accord articl direct eec articl member state bring forc provis compli direct april latest forthwith inform commiss thereof member state adopt provis refer direct accompani refer occas offici public method make refer laid member state derog paragraph feder republ germani author bring forc measur compli direct januari latest good import travel enter german territori land frontier link germani countri member state efta member mean coastal navig come countri member state commun commiss text provis domest law adopt field cover direct articl direct enter forc dai public offici journal european commun articl direct address member state brussel februari council presid papantoni oj oj oj opinion deliv januari publish offici journal oj oj direct amend direct eec oj oj direct amend direct eec oj