council decis decemb conclus behalf european commun matter compet result world trade organis negoti financi servic ec council european union regard treati establish european commun articl conjunct sentenc articl subparagraph articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe marrakesh agreement establish world trade organis wto relat agreement ministeri decis declar understand commit financi servic approv council decis ec decemb conclus behalf european commun matter compet agreement reach uruguai round multilater negoti commit financi servic negoti commiss behalf european commun member state constitut satisfactori balanc outcom negoti decemb council approv subject definit approv complet intern procedur final schedul commit european commun member state gat sc suppl authoris commiss submit list behalf european commun member state wto date council authoris commiss approv behalf european commun member state final result negoti set protocol gat decis adopt protocol decis commit financi servic compet commun conclud intern agreement deriv explicit conferr treati deriv provis treati act adopt pursuant provis commun institut commun rule adopt order achiev aim treati member state framework common institut enter commit liabl affect rule alter scope commit financi servic fall compet commun articl treati commit financi servic affect commun rule adopt basi articl enter commun articl treati legal base decis justifi extent aforement commit financi servic affect council direct eec juli common system taxat applic merger divis transfer asset exchang share compani member state council direct eec juli common system taxat applic case parent compani subsidiari member state base articl treati regard capit movement commit contain list specif commit commun member state present state commun law gener compet commun member state remain compet act limit laid provis articl treati natur agreement establish world trade organis protocol gener agreement trade servic directli invok commun member state court decid articl protocol gener agreement trade servic financi servic approv behalf commun regard portion fall compet commun text protocol schedul specif commit gat sc suppl list exempt articl ii gener agreement trade servic gat el commun member state financi servic attach decis decis decis committe trade financi servic adopt protocol gener agreement trade servic decis council trade servic decemb commit financi servic presid council authoris design person empow sign protocol gener agreement trade servic order bind european commun regard portion protocol fall compet brussel decemb council presid molter oj oj oj oj oj oj