In this task, you are provided with an article about the legal acts. Your task is to generate a headline for that article.

[EX Q]: 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.
[EX A]: Council Directive on a common method for calculating the average rates provided for in Article 97 of the Treaty

[EX Q]: The variable component of the levy on imports into the Community of bran, sharps and other residues derived from the sifting, milling or other working of cereals, other than of maize or rice, falling within subheading 23.02 A II of the Common Customs Tariff originating in Morocco shall be that calculated in accordance with Article 2 of Council Regulation (EEC) No 2744/75 of 29 October 1975 on the import and export system for products processed from cereals and from rice (4), less an amount equivalent to 60 % of the average of the variable components of the levies on the product in question for the three months preceding the month in which such an amount is fixed. Article 1 shall apply to all imports in respect of which the importer can furnish proof that the special charge on exports has been levied by Morocco in accordance with Article 23 of the Cooperation Agreement or with Article 16 of the Interim Agreement. (1)Opinion delivered on 18 June 1976 and not yet published in the Official Journal. (2)OJ No L 141, 28.5.1976, p. 98. (3)See page 54 of this Official Journal. (4)OJ No L 281, 1.11.1975, p. 65. Detailed rules for the application of this Regulation, in particular as regards the fixing of the amount by which the levy is to be reduced, shall be adopted in accordance with the procedure laid down in Article 26 of Regulation No 359/67/EEC. The fixed component of the levy on imports into the Community of bran, sharps and other residues derived from the sifting, milling or other working of cereals, other than of maize or rice, falling within subheading 23.02 A II of the Common Customs Tariff originating in Morocco shall not be imposed. This Regulation shall enter into force on the day of the entry into force of the Agreement in the form of an exchange of letters relating to Article 23 of the Cooperation Agreement and Article 16 of the Interim Agreement between the European Economic Community and the Kingdom of Morocco concerning the import into the Community of bran and sharps originating in Morocco.This Regulation shall be binding in its entirety and directly applicable in all Member States.
[EX A]: Council Regulation concerning imports of bran, sharps and other residues derived from the sifting, milling or other working of certain cereals originating in Morocco

[EX Q]: 1. Admission to the occupation of road haulage operator shall be governed by the provisions adopted by the Member States in accordance with the common rules contained in this Directive.2. For the purposes of this Directive, 'the occupation of road haulage operator' means the activity of any natural person or any undertaking transporting goods for hire or reward by means of either a self-contained motor vehicle or a combination of coupled vehicles. (1)OJ No C 72, 19.7.1968, p. 53. (2)OJ No C 49, 17.5.1968, p. 2.For the purposes of this Directive, 'undertaking' means any association or group of persons with or without legal personality, whether profit-making or not, or any official body whether having its own legal personality or being dependent upon an authority having such personality. 1. This Directive shall not apply to natural persons or undertakings engaging in the occupation of road haulage operator by means of vehicles the permissible payload of which does not exceed 3.5 metric tons or the permissible total laden weight of which does not exceed six metric tons. Member States may, however, lower the said limits for all or some categories of transport operations.2. Member States may, after consulting the Commission, exempt from the application of all or some of the provisions of this Directive natural persons or undertakings engaged exclusively in national transport operations having only a minor impact on the transport market because of: - the nature of the goods carried, or- the short distance involved. 1. Natural persons or undertakings wishing to engage in the occupation of road haulage operator shall: (a) be of good repute;(b) be of appropriate financial standing;(c) satisfy the condition as to professional competence.Where the applicant is a natural person and does not satisfy provision (c), the competent authorities may nevertheless permit him to engage in the occupation of road haulage operator provided that he designates to the said authorities another person, satisfying provisions (a) and (c) above, who shall continuously and effectively manage the transport operations of the undertaking.Where the applicant is an undertaking, provisions (a) and (c) above must be satisfied by one of the natural persons who will continuously and effectively manage the transport operations of the undertaking. Member States may also require that other persons in the undertaking satisfy provision (a) above.2. Pending coordination at a later date, each Member State shall determine the provisions relating to good repute which must be satisfied by the applicant and, where appropriate, by the natural persons referred to in paragraph 1.3. Appropriate financial standing shall consist in having available sufficient resources to ensure the launching and proper administration of the undertaking. Pending coordination at a later date, each Member State shall determine what provisions and what methods of furnishing proof may be adopted for this purpose.4. The condition as to professional competence shall consist in the possession of skills in the subjects listed in the Annex and recognized by the authority or body designated for that purpose by each Member State. The necessary knowledge shall be acquired by attending courses, by practical experience in a transport undertaking or by a combination of both. Member States may exempt from the application of these provisions the holders of certain advanced diplomas or technical diplomas implying sound knowledge of the subjects listed in the Annex.The production of a certificate issued by the authority or body referred to in the preceding subparagraph shall constitute proof of professional competence. 1. Member States shall determine the circumstances in which a road haulage undertaking may, by way of derogation from Article 3 (1), be operated on a temporary basis for a maximum period of one year, with extension for a maximum period of six months, in duly justified special cases in the event of the death or physical or legal incapacity of the natural person engaged in the occupation of transport operator or of the natural person who satisfies the provisions of Article 3 (1) (a) and (c).2. However, the competent authorities in the Member States may, by way of exception and in certain special cases, definitively authorize a person not fulfilling the condition of professional competence referred to in Article 3 (1) (c) to operate the transport undertaking provided that such person possesses at least three years practical experience in the day-to-day management of the undertaking. 1. Natural persons and undertakings furnishing proof that, before 1 January 1978, they were authorized under national regulations in a Member State to engage in the occupation of road haulage operator in national and/or international road transport operations shall be exempt from the requirement to furnish proof that they satisfy the provisions laid down in Article 3.2. However, those natural persons who, after 31 December 1974 and before 1 January 1978, were: - authorized to engage in the occupation of road haulage operator without having furnished proof, under national regulations, of their professional competence, or- designated continuously and effectively to manage the transport operations of the undertaking,must satisfy, before 1 January 1980, the condition of professional competence referred to in Article 3 (4).The same requirement shall apply in the case referred to in the third subparagraph of Article 3 (1). 1. Decisions taken by the competent authorities of the Member States pursuant to the measures adopted on the basis of this Directive and entailing the rejection of an application for admission to the occupation of road haulage operator shall state the grounds on which they are based.2. Member States shall ensure that the competent authorities withdraw the authorization to pursue the occupation of haulage operator if they establish that the provisions of Article 3 (1) (a), (b) or (c) are no longer satisfied. In this case, however, they shall allow sufficient time for a substitute to be appointed.3. With regard to the decisions referred to in paragraphs 1 and 2, Member States shall ensure that the natural persons or undertakings covered by this Directive are able to defend their interests by appropriate means. 1. Member States shall, after consulting the Commission and before 1 January 1977, adopt the measures necessary for the implementation of this Directive, in particular Article 3 (4) thereof.2. Member States shall ensure that the procedure for official verification of the skills mentioned in Article 3 (4) shall become operative for the first time before 1 January 1978. This Directive is addressed to the Member States.
[EX A]:
Council Directive on admission to the occupation of road haulage operator in national and international transport operations