council direct ec march amend direct eec revis amount express ecu council european union regard treati establish european commun regard fourth council direct eec juli base articl treati annual account type compani articl thereof regard propos commiss articl direct eec refer articl direct eec articl direct eec threshold express ecu balanc sheet total net turnov member state grant derog direct accord articl direct eec year council act propos commiss examin revis amount express ecu direct light econom monetari trend commun date council accord articl direct eec occas revis amount mean direct eec eec year period end juli review amount justifi year ecu lost part measur real term basi econom monetari trend commun increas amount express ecu adopt direct articl articl direct eec amend indent balanc sheet total ecu replac balanc sheet total ecu indent net turnov ecu replac net turnov ecu articl direct eec amend indent balanc sheet total ecu replac balanc sheet total ecu indent net turnov ecu replac net turnov ecu revis amount ecu constitut yearli revis provid articl direct eec articl equival amount ecu nation currenc obtain march publish offici journal european commun articl member state intend make option provid articl direct eec amend direct bring forc measur compli direct time public forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text main provis nation law adopt field govern direct articl direct enter forc dai public offici journal european commun articl direct address member state brussel march council presid papantoni oj direct amend direct eec oj oj oj oj oj