instruction:
In this task, you are provided with an article about the legal acts. Your task is to generate a headline for that article.
question:
1. Where, pursuant to Article 97 of the Treaty, a Member State introduces or alters an average rate in order to offset, with respect both to imports and to exports, the turnover tax which is directly or indirectly imposed on the manufacture of a product or group of products, that rate shall be calculated in  1OJ No C 10, 14.2.1968, p. 4. 2OJ No. 317, 28.12.1967, p. 9.accordance with the provisions of this Directive, in the light of the actual conditions of production.2. This Directive shall not apply to:    - average rates existing when this Directive enters into force, even if used for calculating previous tax burdens in accordance with the provisions of Article 6;- adaptations of the average rates arising solely from a general change of the rate of turnover tax. 1. The average tax burden on a product shall be equal to the weighted average of the tax burdens on that product at the different representative stages of production established for each stage in accordance with Articles 3 to 6. The weighted average shall be based on the importance of each stage in relation to the total production of the product.2. The average tax burden on a group of products shall be equal to the weighted average of the average tax burdens on representative products for that group. The size of the group of products shall determine the number of representative products to be taken into account. For each representative product the average tax burden shall be calculated in accordance with the provisions of paragraph 1. The weighted average shall be based on the importance of the representative products in relation to the total production of the group of products. For purposes of calculating the tax burdens on a product at the final stage of production, the tax burdens on all factors in the cost price at that stage may be taken into account. 1. For purposes of calculating the tax burden on a product at the penultimate stage, account may be taken of the burdens imposed at that stage on those raw materials, semi-finished products and finished products which are used in raw materials, semi-finished products or finished products taken into account at the final stage, or in any other factor or component taken into account at the final stage, if it represents at that stage not less than 3 % of the selling price of the final product before tax.2. For purposes of calculating the tax burden on a product at the other stages, account may be taken of the burdens imposed at each of these stages on those raw materials, semi-finished products and finished products which are intended for the manufacture of a raw material, semi-finished product or finished product taken into account at the final stage. 1. If, for a factor or for a component taken into account at any stage, the tax burden at previous stages has not been calculated in accordance with Article 4, the bourden on that factor or that component may be increased at a standard rate of 50 %. If, however, the amount of the tax burden on that factor or that component is due to the application of a special rate, that amount must be recalculated before application of the standard rate, on the basis of the standard rate of turnover tax. Where that special rate covers one or more previous stages, the burden resulting from the application of that rate shall not be increased at a standard rate.2. The burden thus calculated for previous stages may not exceed that which would result from applying Articles 4 and 6 to that factor or component. If, for a factor or component taken into account at any stage, an average rate exists, that may be used for calculating the previous tax burden on that factor or that component where it is in accordance with Article 97. This rate shall be applied if it is supported by calculations submitted to the Commission in accordance with Article 10. 1. Where, in the case of a product or group of products, a Member State does not calculate the average tax burden in accordance with Articles 2 to 6, that burden may be estimated at a standard rate corresponding to 100 %, 75 %, 50 % or 30 % of the standard rate of turnover tax, according to whether the factors and components of the product or group of products which may be taken into account at the final stage and are liable to the standard rate or to the increased rate of turnover tax represent 65 %, 50 %, 35 % or less than 35 %, respectively, of the selling price of the product or group of products before tax.2. The burden thus estimated may not exceed the average tax burden which would result from applying Articles 2, 3, 4 and 6. The average rates shall be rounded to the next half point above or below according to whether the decimal fraction of the rate obtained reaches or does not reach 0 775 or 0 725. After consulting the Member States, the Commission shall, if necessary, lay down by directive the procedure for application of Articles 1 to 8. 01. Where a Member State intends to introduce or to alter an average rate, it shall submit to the Commission the calculations by which the average tax burden was established in accordance with Articles 1 to 8.2. Where the Commission considers that a tax burden established at a standard rate in accordance with Article 5 or 7 exceeds the limits set in paragraph 2 of those Articles, the Member State shall submit to the Commission, on request, the calculation by which that burden was established under Articles 2, 3, 4 and 6. 1Member States shall communicate to the Commission the text of the main provisions of national law which they subsequently adopt in the field covered by this Directive.This Directive is addressed to the Member States.
answer:
Council Directive on a common method for calculating the average rates provided for in Article 97 of the Treaty


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1. For the purposes of this Directive:    (a) gas oil:shall mean any petroleum product falling under subheading 27.10 C I of the Common Customs Tariff (1 January 1974 edition) or any petroleum product which, by reason of its distillation limits, falls into the category of middle distillates intended for use as fuel and of which at least 85 % by volume, including distillation losses, distills at 350º C;(b) type A gas oil:shall mean any low sulphur gas oil not subject to restrictions on use in the Member States;(c) type B gas oil:shall mean any gas oil intended for use in zones:      - where ground-level concentrations of atmospheric sulphur dioxide pollution are sufficiently low, or- where gas oil accounts for an insignificant proportion of atmospheric sulphur dioxide pollution.2. Paragraph 1 shall not apply to gas oil:    - used in power stations,- used by shipping,- contained in the fuel tanks of inland waterway vessels or of motor vehicles travelling from one zone to another or crossing a frontier between a non-member state and a Member State. 1. Member States shall take all necessary steps to ensure that:    - type A gas oil can be marketed in the Community only if its sulphur compound content, expressed in sulphur, does not exceed 0.5 % by weight as from 1 October 1976 and 0.3 % by weight as from 1 October 1980,- type B gas oil can be marketed in the Community only if its sulphur compound content, expressed in sulphur, does not exceed 0.8 % by weight as from 1 October 1976 and 0.5 % by weight as from 1 October 1980.2. Should environmental requirements or the state of desulphurizing technology change appreciably or should the economic situation in the Community as regards the supply of crude oil change substantially, the Commission may, on its own initiative or at the request of a Member State, propose amendments to the sulphur content indicated in paragraph 1 for the period beginning 1 October 1980. The Council may decide on such amendments, by a qualified majority, not later than 1 October 1977.3. If, because of a sudden change in crude oil supplies, changes should occur in the sulphur content of the oil such as to jeopardize supplies to consumers in view of the shortage of available desulphurization capacity, a Member State may allow onto its territory gas oils which do not conform to the specifications laid down in paragraph 1. It shall forthwith notify the Commission, which shall, after consulting the other Member States decide within three months on the duration and details of the derogation.4. The application of paragraph 1 for the second stage of the programme for reducing the sulphur content in gas oil may be deferred until 1 October 1985 by the Government of Ireland. The Member States may implement the provisions of Article 2 (1) more rapidly than is provided for therein. As from the dates of application laid down in Article 2, due account being taken of Article 3, the Member States may not prohibit, restrict or impede the marketing of gas oils, on the grounds of sulphur content, provided they comply with the requirements of this Directive. Member States shall determine the zones in which the use of type B gas oil is permitted. They shall inform the other Member States and the Commission of their decisions and of their reasons for taking them. The Commission shall monitor the effects of applying this Directive, with particular reference to Articles 2 and 5 and will, as appropriate, depending on new information available on atmospheric sulphur dioxide pollution levels recorded and progress towards determining Community air quality objectives, draw up suitable proposals not later than 1 October 1980. 1. Member States shall take the necessary measures to check by sampling the sulphur content of gas oils which are marketed.2. The reference method adopted for determining the sulphur content of gas oils which are marketed is defined by European Standard EN 41, (first edition November 1975).Pending the entry into force of European Standard EN 41, the checks and statistical interpretation of the results of these checks will be made according to the standard in use in the country in whose territory the gas oils are marketed.Failing a national standrard, the statistical interpretation of the results of the checks made to determine the sulphur content of the gas oils marketed shall be made according to standard BS 4306/1968 'Application of precision data to specifications for petroleum products'. 1. Member States shall implement the necessary laws, regulations and administrative provisions for compliance with this Directive within nine months of its notification and shall forthwith inform the Commission thereof.2. Member States shall ensure that the text of national legislation which they adopt in the field covered by this Directive is communicated to the Commission. This Directive is addressed to the Member States.
answer:
Council Directive on the approximation of the laws of the Member States relating to the sulphur content of certain liquid fuels


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The standard quality of husked rice for which the target price is fixed shall be as follows:    (a) rice, free of odour, of a sound and fair marketable quality corresponding to the average quality of common round grain rice harvested within the Community under normal conditions, of a type corresponding to the 'Balilla' variety;(b) moisture content : 15 %;(c) total percentage of rice grains which are not of unimpaired quality : 7 % by weight, of which:      - paddy grains : 1 %,- broken rice : 3 %,- green grains or grains showing natural malformation : 3 %,(d) tolerance of extraneous matter, consisting of:      - mineral or vegetable inedible substances provided that they are not toxic : 0 701 %;- extraneous grains or parts thereof, edible : 0 710 %;(e) yield of wholly milled rice, in whole grains (with a tolerance of 5 % of clipped grains) : 77 750 % by weight, of which : a percentage by weight of wholly milled rice grains which are not of unimpaired quality:      - chalky grains : 3 %,- grains striated with red : 3 %,- spotted grains : 1 %,- stained grains : 0 750 %,- yellow grains : 0 705 %,- amber grains : 0 7125 %. The standard quality of paddy rice for which intervention prices are fixed shall be as follows:    (a) rice, free of odour, of a sound and fair marketable quality corresponding to the average quality of common round grain rice harvested within the Community under normal conditions, of a type corresponding to the 'Balilla' variety;  (1)See page 1 of this Official Journal.(b) moisture content : 14 750 %;(c) yield of wholly milled rice, in whole grains (with a tolerance of 5 % of clipped grains) : 63 % be weight, of which : a percentage by weight of wholly milled rice grains which are not of unimpaired quality:      - chalky grains : 3 %,- grains striated with red : 3 %,- spotted grains : 1 %,- stained grains : 0 750 %,- yellow grains : 0 705 %,- amber grains : 0 7125 %. The standard quality of broken rice for which the threshold price is fixed shall be as follows:    (a) rice, free of odour, of a sound and fair marketable quality corresponding to the average quality of broken rice obtained from processing husked rice into wholly milled rice in the Community processing industry, of a type corresponding to the 'Messagrana' variety;(b) moisture content : 15 %;(c) tolerance of extraneous matter consisting of:      - mineral and vegetable inedible substances, provided that they are not toxic : 0 701 %,- extraneous broken grains or parts thereof, edible : 0 710 %. For the purposes of this Regulation, the definition of grains and broken grains which are not of unimpaired quality shall be as shown in the Annex. 1. Council Regulation No 362/67/EEC of 25 July 1967 determining standard qualities for rice and broken rice (1), as last amended by Regulation (EEC) No 1555/71 (2), is hereby repealed.2. References to the Regulation repealed by paragraph 1 shall be construed as references to the present Regulation. This Regulation shall enter into force on 1 July 1976.This Regulation shall be binding in its entirety and directly applicable in all Member States.
answer:

Council Regulation determining standard qualities for rice and broken rice