commiss regul ec implement regul ec european parliament council modifi common principl european system nation region account commun esa concern tax social contribut commiss european commun regard treati establish european commun regard council regul ec june european system nation region account commun esa amend regul ec european parliament council articl thereof regard regul ec modifi common principl esa concern tax social contribut articl thereof regul ec esa refer framework common standard definit classif account rule draw account member state statist requir commun order obtain compar result member state regul ec ensur compar transpar member state record tax social contribut esa excess deficit procedur net lend net borrow gener govern includ amount tax social contribut collect applic regul ec month adopt commiss introduc text annex regul ec need articl regul ec lai condit commiss adopt amend esa need annex abovement regul committe monetari financi balanc payment statist cmfb set council decis eec amend decis ec consult measur provid regul accord opinion statist programm committe spc set council decis eec euratom adopt regul articl annex regul ec amend accord annex regul articl regul enter forc dai public offici journal european commun regul appli transit period grant member state accord articl regul ec regul bind entireti directli applic member state brussel commiss pedro solb mira member commiss oj oj oj oj oj annex amend annex regul ec gt tabl gt amend annex regul ec gt tabl gt