council direct ec march amend direct eec common system ad tax transit provis grant republ austria portugues republ council european union regard treati establish european commun articl thereof regard propos commun regard opinion european parliament regard opinion econom social committe point part ix quot taxat quot annex xv act access authoris republ austria derog articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess hereinaft refer quot sixth vat direct quot appli reduc rate let immov properti residenti decemb provid rate lower articl sixth vat direct let immov properti residenti austria exempt vat januari deduct input tax articl direct austria taxpay opt taxat case normal vat rate normal rule deduct appli republ austria consid measur essenti transit vat regim forc situat chang negoti act access republ austria consid dispens reduc rate inevit lead increas price immov properti rental final consum portugues republ appli reduc rate restaur servic januari articl sixth vat direct portug permit continu appli rate comprehens amend rate polit budgetari reason restaur servic made subject normal rate portugues republ wish reintroduc reduc rate servic basi maintain normal rate advers consequ job loss increas undeclar employ applic normal rate increas price restaur servic final consum derog question concern suppli servic singl member state risk distort competit consid exist circumst return previou situat consid republ austria portugues republ provid applic derog limit transit period refer articl sixth vat direct republ austria step ensur reduc rate advers effect european commun resourc accru vat basi assess reconstitut accord regul eec euratom adopt direct articl point ad articl sixth vat direct quot republ austria appli reduc rate provid subparagraph articl let immov properti residenti provid rate lower portugues republ appli reduc rate provid subparagraph articl restaur servic provid rate lower quot articl member state refer articl bring forc law regul administr provis compli direct forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state refer articl commun commiss text provis nation law adopt field govern direct articl direct enter forc dai public offici journal european commun appli januari end transit period refer articl sixth vat direct articl direct address member state brussel march council presid sócrate opinion deliv march publish offici journal oj oj direct amend direct ec oj oj