council direct ec decemb amend direct eec regard length time minimum standard rate vat appli council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe subparagraph articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess lai council decid level standard rate appli decemb standard rate ad tax vat forc member state combin mechan transit system ensur system function accept degre nonetheless import prevent grow diverg standard rate vat appli member state lead structur imbal commun distort competit sector activ maintain minimum standard rate period long cover ongo implement strategi simplifi modernis current commun legisl vat direct eec amend adopt direct articl subparagraph articl direct eec replac quot standard rate ad tax fix member state percentag taxabl amount suppli good suppli servic januari decemb standard rate council decid accord articl treati level standard rate appli decemb quot articl member state bring forc law regul administr provis compli direct effect januari forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text provis nation law adopt field cover direct articl direct enter forc dai public offici journal european union articl direct address member state brussel decemb council presid straw publish offici journal oj direct amend direct ec oj