council direct novemb amend articl direct eec indirect tax rais capit eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl council direct eec juli indirect tax rais capit case refer paragraph thereof amount capit duti charg actual share compani allot belong member nomin amount share exce actual adopt actual share minimum basi taxat case conform principl harmon capit duti base aim introduc system capit duti charg transact legal constitut rais capit transact contribut strengthen econom potenti compani adopt direct articl articl direct eec replac quot case refer paragraph member state base amount charg capit duti actual share compani allot belong member appli case contribut made cash amount duti charg circumst nomin amount share compani allot belong member quot articl direct address member state brussel novemb council presid jarrot oj oj oj