council direct ec octob amend council direct eec mutual assist compet author member state field direct indirect taxat council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe order combat ad tax vat evas strengthen cooper tax administr commun commiss accord common principl end council regul eec supplement vat system cooper establish council direct eec decemb mutual assist compet author member state field direct indirect taxat replac council regul ec octob administr cooper field ad tax repeal regul eec regul set provis relat administr cooper field vat except mutual assist provid council direct eec march mutual assist recoveri claim relat levi duti tax measur scope mutual assist laid direct eec extend taxat insur premium refer direct eec protect financi interest member state neutral intern market direct eec amend adopt direct articl direct eec amend titl replac quot council direct eec decemb mutual assist compet author member state field direct taxat excis duti taxat insur premium quot articl indent replac quot taxat insur premium refer sixth indent articl council direct eec quot articl word head quot unit kingdom quot replac quot commission custom excis authoris repres inform requir tax insur premium excis duti commission inland revenu authoris repres inform quot articl word quot itali quot replac quot il ministro dell economia dell finanz authoris repres quot articl replac quot inform made member state direct secret state manner inform receiv nation legisl case inform made person directli involv assess tax administr control assess made connect judici proceed administr proceed involv sanction undertaken view relat make review tax assess person directli involv proceed inform disclos public hear judgement compet author member state suppli inform rais object circumst taxat purpos connect judici proceed administr proceed involv sanction undertaken view relat make review tax assess addit member state provid inform refer subparagraph assess levi duti tax cover articl direct eec quot articl refer made direct eec relat ad tax vat constru refer regul ec articl member state bring forc law regul administr provis compli direct decemb forthwith inform commiss thereof member state adopt provis refer direct accompani refer occas offici public member state determin refer made member state commun commiss text provis nation law adopt field cover direct articl direct enter forc dai public offici journal european union articl direct address member state luxembourg octob council presid tremonti oj oj oj oj regul amend regul ec oj oj direct amend act access page offici journal oj direct amend direct ec oj oj