instruction:
In this task, you are provided with an article about the legal acts. Your task is to generate a headline for that article.
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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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In the Annex to Regulation (EEC) No 1098/68 the definition of the zone E is amended to read as follows:'United States territories on the American continent, the Hawaiian Islands and Puerto Rico.' This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities.This Regulation shall be binding in its entirety and directly applicable in all Member States.
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Regulation amending the Annex to Regulation (EEC) No 1098/68 on detailed rules for the application of export refunds on milk and milk products


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Member States, acting in accordance with the following provisions, shall abolish in respect of nationals and companies or firms of other Member States pursuing activities as self-employed persons in agriculture or establishing themselves for that purpose (hereinafter called 'beneficiaries') all restrictions on access to the various forms of credit. 1. For the purposes of this Directive, 'access to credit' means the right of beneficiaries to obtain repayable loans, including any loans at subsidised rates of interest, on the same terms as those applicable to nationals of the State in which they are established, in particular as regards the amount, the rate of interest and the duration of the loan, and the security required by the lender.2. For the purposes of this Directive, 'agricultural activities' means:  1OJ No 2, 15.1.1962, p. 36/62. 2OJ No 201, 5.11.1966, p. 3474/66. 3OJ No 17, 28.1.1967, p. 279/67. 4OJ No 62, 20.4.1963, p. 1323/63. 5OJ No 62, 20.4.1963, p. 1326/63.- activities falling within Annex V to the General Programme for the abolition of restrictions on freedom of establishment (ex Major Group 01, Agriculture, of the International Standard Industrial Classification of all Economic Activities) 1, and in particular:    (a) general agriculture including the growing of field crops and viticulture ; growing of fruits, nuts, seeds, vegetables, flowers, both in the open and under glass;(b) raising of livestock, poultry, rabbits, furbearing or other animals, bees ; and the production of meat, milk, wool, skins and fur, eggs, honey;- felling of timber, commercial exploitation of woodlands, and planting and replanting of trees, where such operations are practised as ancillary activities and are compatible with a Member State s internal legislation and in particular with land utilisation plans. 1. Member States shall abolish the following restrictions:    - those which in pursuance of provisions laid down by law, regulation or administrative action deny beneficiaries access to the various forms of credit or make such access subject to special terms;- those existing by reason of administrative practices which result in treatment being applied to beneficiaries as regards access to the various forms of credit that is discriminatory by comparison with that applied to nationals.Member States shall, moreover, subject to the limits imposed by their national laws, be responsible for seeing that, irrespective of the nature of the lender, discrimination against beneficiaries is avoided.2. The restrictions to be abolished shall include in particular those arising out of measures which prevent or limit by the following means access by beneficiaries to the various forms of credit on the same terms as nationals of the Member State in question:in France:    - the rule that loans for initial establishment may be granted only to persons of French nationality (Article 11 of Décret No 65-576 of 15 July 1965);- the rule that loans to young farmers may be granted only to persons of French nationality (Article 666 of the Code rural and Article 2 (2) (a) of Décret No 65-577 of 15 July 1965);- restrictions which might result from instructions issued by the Caisse nationale du crédit agricole with regard to the granting of loans referred to in Article 686 of the Code rural. No Member State shall grant to its nationals, with a view to or on the occasion of their establishment in another Member State, any direct or indirect aid, including in particular any aid in the form of a loan, which would result in distortion of the conditions of establishment in the host country. Member States shall take the measures necessary to comply with this Directive within six months of its notification and shall forthwith inform the Commission thereof. This Directive is addressed to the Member States.
answer:

Council Directive concerning freedom of access to the various forms of credit for farmers who are nationals of one Member State and established in another Member State