eleventh council direct march harmon law member state relat turnov tax exclus french oversea depart scope direct eec eec council european commun regard treati establish european econom commun articl thereof regard propos commiss subparagraph articl treati requir institut commun framework procedur provid treati care econom social develop french oversea depart accord judgment hand court justic octob case treati secondari legisl appli french oversea depart decis commun institut adopt measur suit econom social condit depart reason connect geograph econom social situat french oversea depart exclud scope common system ad tax establish council direct eec implement direct involv amend law member state adopt direct articl indent ad articl direct eec quot french republ oversea depart quot articl direct appli effect januari articl direct address member state brussel march council presid marcora oj