council direct decemb amend direct eec exempt tax import small consign good commerci charact countri eec council european commun regard treati establish european econom commun articl regard propos commiss regard opinion european parliament regard opinion econom social committe adjust made tax relief provid direct eec amend direct eec import small consign good commerci charact countri adopt direct eec result fall real relief ow rise consum price situat remedi tafia saké similar beverag treat beverag alcohol strength vol tax free limit list beverag cover limit extend specif mention limit quantiti alcohol beverag exempt appli fortiori pure alcohol adopt direct articl indent articl direct eec ecu replac ecu articl articl indent direct eec replac alcohol alcohol beverag distil beverag spirit alcohol strength exceed vol undenatur ethyl alcohol vol standard bottl litr distil beverag spirit aperitif wine alcohol base tafia saké similar beverag alcohol strength vol sparkl wine fortifi wine standard bottl litr articl member state measur compli direct juli member state inform commiss measur applic direct articl direct address member state brussel decemb council presid kriep oj oj oj oj oj