In this task, you are provided with an article of the legal acts. Your task is to classify it into three categories (Regulation, Decision and Directive) based on its content: 1) Regulation is a binding legislative act that must be applied in its entirety on a set date across all the member states (European Union countries). 2) Decision is binding on those to whom it is addressed (e.g. an European Union country or an individual company) and is directly applicable. 3) Directive is a legislative act that sets out a goal that all  must achieve. However, it is up to the individual countries to devise their own laws on how to reach these goals.

Q: Article 1 of Decision 75/329/Euratom is hereby amended as follows:    (1) Point 1 shall be replaced by the following:'1. under paragraph 3 of the said Annex, exemption from the Kapitalverkehrsteuer (Gesellschaftsteuer) (capital transaction tax - company tax) for contributions to SBK (payments towards asssets - Stammkapitaleinzahlungen - and supplementary payments) and for capital made available free of charge by the granting of interest-free supplementary payments by members, up to a total of DM 400 million;'(2) The last indent of point 2 shall be replaced by the following:'- exemption from that part of the tax on operating capital which is levied on the pro rata value, of the Kalkar plant and the outside capital contributed by SBK, financed through public subsidies;'. This Decision is addressed to the Member States and to the SBK.

A: Decision
****
Q: Decision No 1/78 of the EEC-Turkey Association Council of 18 July 1978 amending Decision No 5/72 on methods of administrative cooperation for implementation of Articles 2 and 3 of the Additional Protocol to the Ankara Agreement shall apply in the Community.The text of the Decision is annexed to this Regulation. This Regulation shall enter into force on 1 October 1978.This Regulation shall be binding in its entirety and directly applicable in all Member States.

A: Regulation
****
Q: Directive 71/118/EEC is hereby amended as follows:    1. Article 14 (2) is replaced by the following:'2. However, with regard to carcases obtained and intended for marketing in their territory, Member States shall be authorized to grant, on request, to undertakings, derogations from the requirements of paragraph 1.Member States making use of the derogations provided for in the first paragraph may not object to the introduction into their territory of poultrymeat obtained in other Member States under the same conditions.'2. In Article 14a (3), '31 December 1978' is replaced by '1 January 1986'.3. In Article 16a (a), the third indent is replaced by the following:'- a derogation from the provisions relating to slaughter and evisceration laid down in Annex I, Chapter V, for the production of partially eviscerated or non-eviscerated poultry.The Council, when carrying out the review provided for in Article 16b, shall examine the conditions under which the meat referred to in the first subparagraph may be admitted to intra-Community trade;'4. The following Article is inserted:'Article 16bBefore 15 August 1986, the Council, acting by a qualified majority on a proposal from the Commission, shall review the derogations laid down in Articles 14 (2) and 16a (a). The review of these derogations shall be carried out on the basis of a report from the Commission, accompanied by proposals where appropriate, which shall take into account the conclusions of current scientific studies on the guarantees offered by this type of production.' Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive not later than 31 December 1984. They shall forthwith inform the Commission thereof. This Directive is addressed to the Member States.

A:
Directive
****