council direct april common method calcul averag rate provid articl treati eec council european commun regard treati establish european econom commun articl thereof regard decis june repres govern member state meet council regard propos commiss regard opinion european parliament regard opinion econom social committe treati enter forc fix averag rate provid articl treati offset burden turnov tax levi accord cumul multi stage tax system constantli rise difficulti interfer proper function common market advers effect increas elimin custom duti commun sole purpos futur align compensatori charg refund ensur exist cumul multi stage turnov tax system neutral impact intern trade enabl changeov common ad tax system made condit align accord criteria recognis decis june repres govern member state meet council difficulti mention result differ method member state calcul rate interest common market ad tax introduc member state method calcul harmonis adopt common reason rule ensur observ limit set articl treati make review averag rate obtain order account actual condit product group product produc rule provid weight tax burden rule leav open member state possibl resort flat rate estim commiss authoris lai direct adopt consult member state procedur appli common method calcul order make easier commiss ensur observ limit set averag rate provid member state submit commiss initi calcul base common method introduc alter averag rate adopt direct articl pursuant articl treati member state introduc alter averag rate order offset respect import export turnov tax directli indirectli impos manufactur product group product rate calcul oj oj accord provis direct light actual condit product direct appli averag rate exist direct enter forc calcul previou tax burden accord provis articl adapt averag rate aris sole gener chang rate turnov tax articl averag tax burden product equal weight averag tax burden product repres stage product establish stage accord articl weight averag base import stage relat total product product averag tax burden group product equal weight averag averag tax burden repres product group size group product determin number repres product account repres product averag tax burden calcul accord provis paragraph weight averag base import repres product relat total product group product articl purpos calcul tax burden product final stage product tax burden factor cost price stage account articl purpos calcul tax burden product penultim stage account burden impos stage raw materi semi finish product finish product raw materi semi finish product finish product account final stage factor compon account final stage repres stage sell price final product tax purpos calcul tax burden product stage account burden impos stage raw materi semi finish product finish product intend manufactur raw materi semi finish product finish product account final stage articl factor compon account stage tax burden previou stage calcul accord articl bourden factor compon increas standard rate amount tax burden factor compon due applic special rate amount recalcul applic standard rate basi standard rate turnov tax special rate cover previou stage burden result applic rate increas standard rate burden calcul previou stage exce result appli articl factor compon articl factor compon account stage averag rate exist calcul previou tax burden factor compon accord articl rate appli support calcul submit commiss accord articl articl case product group product member state calcul averag tax burden accord articl burden estim standard rate standard rate turnov tax factor compon product group product account final stage liabl standard rate increas rate turnov tax repres sell price product group product tax burden estim exce averag tax burden result appli articl articl averag rate round half point decim fraction rate obtain reach reach articl consult member state commiss lai direct procedur applic articl articl member state intend introduc alter averag rate submit commiss calcul averag tax burden establish accord articl commiss consid tax burden establish standard rate accord articl exce limit set paragraph articl member state submit commiss request calcul burden establish articl articl member state commun commiss text main provis nation law subsequ adopt field cover direct direct address member state luxembourg april council presid couv de murvil