decis eec efta joint committe common transit decemb amend appendix ii convent common transit ec joint committe regard convent common transit articl thereof appendix ii convent inter alia specif provis relat guarante signific increas fraud common transit oper widen applic articl appendix ii convent common transit introduc flexibl applic articl appendix articl lai rule forbid increas level comprehens guarante amend articl delet annex list sensit good align provis articl appendix ii increas flat rate guarante decid articl appendix ii convent amend articl subparagraph replac oper present natur good concern except risk fraud request contract parti comprehens guarante temporarili forbidden regard good decis joint committe articl replac articl prejudic provis articl appendix level comprehens guarante determin amount guarante set duti charg payabl procedur laid point basi method calcul achiev result comprehens guarante fix level equal full amount duti charg payabl provis point basi method calcul achiev result intend cover oper good subject decis joint committe adopt mean acceler written procedur contract parti agre transit procedur present increas risk fraud contract parti introduct written procedur measur account subject propos decis compet author countri concern set amount guarante duti charg payabl person establish countri guarante furnish regular user common transit system financi situat meet commit commit infring custom tax law subparagraph appli offic guarante enter box certif guarante provid articl appendix statement aplicación del segundo apartado del punto del artículo ter del apéndic ii del convenio de de mayo de anvendels af artikel nr andet afsnit tillaeg ii til konventionen af maj anwendung von artikel nummer zweiter unterabsatz der anlag ii de uebereinkommen vom mai aaoeáñìïãþ ueñèñïõ óçìaassï aeaaýôaañï aaaeueoeéï ii applic subparagraph articl appendix ii convent applic de articl ter point deuxièm alinéa de appendic ii de la convent du mai applicazion dell articolo ter punto secondo comma dell appendic ii della convenzion del maggio toepass artikel ter punt tweed alinea van aanhangsel ii bij de overeenkomst van mei aplicação ponto segundo parágrafo artigo apêndic ii da convenção de de maio de paeivaena toukokuuta tehdyn yleissopimuksen ii liitteen artiklan kohdan toista alakohtaa sovellettu beit lidar mgr toelul gr ii vidbaeti vi samninginn frá maí anvendels av artikkel nummer andr avsnitt av vedlegg ii til konvensionen av mai tillaempn av artikel punkten andra stycket bilaga ii till konventionen av maj common transit declar includ good cover point articl provis relat amount comprehens guarante appli categori good cover separ declar account presenc good categori quantiti thereof insignific order appli articl offic guarante make evalu period week consign made duti charg payabl take account highest level taxat applic countri concern evalu made basi commerci account document person concern respect good transport past year amount obtain divid case oper offic guarante collabor person concern estim quantiti tax applic good transport period base data offic guarante extrapol determin tax good transport period week offic guarante carri annual review amount comprehens guarante basi inform offic departur adjust amount year joint committe determin measur point articl continu articl amend paragraph subparagraph ad transport oper consid involv increas risk concern good respect comprehens guarante provis articl applic paragraph subparagraph replac addition carriag good list annex viii give rise increas amount flat rate guarante quantiti good carri exce quantiti flat rate amount ecu annex viii appendix ii convent delet articl decis enter forc april brussel decemb joint committe chairman peter wilmott oj