council direct ec februari amend direct eec extend facil allow member state appli reduc rate vat labour intens servic council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe articl council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess reduc rate provid subparagraph articl appli labour intens servic list categori set annex direct maximum period year januari decemb council decis ec februari authoris member state appli reduc rate vat labour intens servic accord procedur provid articl direct eec authoris member state appli reduc rate vat labour intens servic submit applic decemb basi assess report submit member state appli reduc rate commiss submit global evalu report june line strategi improv oper vat system context intern market commiss adopt propos gener review reduc rate vat simplifi rationalis council reach agreement content propos time order avoid legal uncertainti januari maximum period applic set measur direct eec extend order ensur continu applic articl direct eec provis made direct appli retroact implement direct impli chang legisl provis member state decis eec amend adopt direct articl subparagraph articl direct eec word quot year januari decemb quot replac word quot year januari decemb quot articl direct enter forc dai adopt appli januari articl direct address member state brussel februari council presid mccreevi opinion deliv januari publish offici journal opinion deliv januari publish offici journal oj direct amend direct ec oj oj decis amend decis ec oj