council direct ec octob amend direct eec possibl appli experi basi reduc vat rate labour intens servic council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess member state appli reduc rate suppli good servic categori annex direct eec problem unemploy member state wish allow experi oper impact term job creation reduct vat rate labour intens servic list annex reduc vat rate reduc incent busi concern join remain black economi introduct target reduct vat rate neg impact smooth function intern market tax neutral provis made authoris procedur introduc full defin year period scope measur made subject strict condit remain verifi limit view experiment natur measur detail assess impact term job creation effici carri member state implement commiss measur strictli limit time end decemb latest implement direct involv amend law member state adopt direct articl direct eec amend paragraph ad articl quot council act unanim propos commiss authoris member state appli maximum period year januari decemb reduc rate provid subparagraph articl servic list maximum categori set annex except case member state authoris appli reduc rate servic abovement categori servic concern satisfi requir labour intens larg provid direct final consum local creat distort competit close link lower price result rate reduct forese increas demand employ applic reduc rate prejudic smooth function intern market member state wish introduc measur provid subparagraph inform commiss novemb provid date relev particular scope measur detail descript servic concern particular show condit laid subparagraph met particular show budgetari cost measur envisag member state authoris appli reduc rate refer subparagraph octob draw detail report assess measur effect term notabl job creation effici decemb commiss forward global evalu report council parliament accompani propos measur final decis vat rate applic labour intens servic quot annex ad set annex direct articl direct enter forc dai public offici journal european commun articl direct address member state luxembourg octob council presid mönkäre oj oj oj oj direct amend direct ec oj annex quot annex list suppli servic refer articl small servic repair bicycl shoe leather good cloth household linen includ mend alter renov repair privat dwell exclud materi form signific part suppli window clean clean privat household domest care servic home care young elderli sick disabl hairdress quot