council direct ec januari amend sixth direct eec common system ad tax regard length time minimum standard rate appli council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess hereinaft refer sixth vat direct lai council decid level standard rate applic decemb standard rate ad tax 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 period vat strategi implement simplifi modernis current commun legisl vat set commiss commun june maintain current minimum standard rate period long strategi simplif modernis implement adopt direct articl subparagraph articl sixth vat direct replac quot standard rate ad tax fix member state percentag taxabl amount suppli good suppli servic januari decemb percentag propos commiss consult european parliament econom social committe council decid unanim level standard rate appli decemb quot articl member state bring forc law regul administr provis compli direct 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 commun appli januari articl direct address member state brussel januari council presid ringholm opinion deliv decemb publish offici journal opinion deliv novemb publish offici journal oj direct amend direct ec oj