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]: The date of 1 January 1972 shall be substituted for that of 1 January 1970 laid down in Article 1 of the First Directive of 11 April 1967. For the purposes of this Directive, 'average rates' means the rates of countervailing charges on (1) OJ No C 139, 28.10.1969, p. 32. (2) OJ No C 144, 8.11.1969, p. 13. (3) OJ No 71, 14.4.1967, p. 1301/67.importation and of repayments on exportation introduced so as to equalise, as regards national products, the burden resulting from the cumulative multi-stage turnover tax at the various stages of production, excluding the tax on sales by the final producer. The average rates in force on 1 October 1969 may not be increased.However, the average rates in operation on that date shall be adapted to any later changes in the rates of turnover tax. This Directive is addressed to the Member States.
[EX A]: Council Directive on the harmonisation of legislation of Member States concerning turnover taxes - introduction of value added tax in Member States

[EX Q]: Having regard to Law 112 of 30 March 1977, the Ministry of Agriculture order of 12 May 1977 and order 187 of 9 May 1977, the provisions for the implementation of the reform of agricultural structures in the Kingdom of Denmark pursuant to Directive 72/159/EEC, as set out in Commission Decision 75/316/EEC, continue to satisfy the conditions for financial contribution by the Community towards common measures within the meaning of Article 15 of Directive 72/159/EEC. This Decision is addressed to the Kingdom of Denmark.
[EX A]: Commission Decision on the implementation of the reform of agricultural structures in the Kingdom of Denmark pursuant to Council Directive 72/159/EEC (Only the Danish text is authentic)

[EX Q]: In the table appearing in Section III of the Annex to Regulation (EEC) No 315/68, the entries relating to lilium bulbs are replaced by the text of the Annex to this Regulation. This Regulation shall enter into force on the third day following 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.
[EX A]:
Regulation amending Regulation (EEC) No 315/68 as regards the quality standards for lilium bulbs