commiss decis august request republ malta appli reduc rate vat suppli electr notifi document number ec commiss european commun regard treati establish european commun regard sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess amend direct ec articl thereof letter regist commiss june republ malta inform commiss intent appli reduc rate vat suppli electr plan measur gener appli reduc rate vat suppli electr articl sixth vat direct malta electr system small isol risk distort competit intern market present malta natur ga ga network connect vat rule place suppli electr laid sixth vat direct amend direct ec suppli electr final stage trader distributor final consum tax place custom effect consumpt good order ensur taxat take place countri actual consumpt take place measur gener provis except risk distort competit deem exist condit laid articl sixth direct fulfil malta appli measur concern decis notifi adopt decis articl malta appli measur notifi letter june appli reduc rate vat suppli electr irrespect condit product suppli articl decis address republ malta brussel august commiss frederik bolkestein member commiss oj oj oj