council direct ec amend regard level standard rate direct eec common system ad tax council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess lai council decid level standard rate appli decemb standard rate ad tax fix member state percentag taxabl amount suppli good suppli servic januari decemb percentag experi shown standard rate ad tax forc member state combin mechan transit system ensur transit system function satisfactorili regard standard rate maintain current level minimum rate period time commiss report rate highlight fact distort competit exist accentu introduct singl currenc period applic standard rate limit year order enabl council stage decid level standard rate reduc rate rate adopt direct articl articl direct eec replac quot standard rate ad tax fix member state percentag taxabl amount suppli good suppli servic januari decemb percentag propos commiss consult european parliament econom social committe council decid unanim level standard rate appli decemb member state appli reduc rate rate fix percentag taxabl amount appli suppli categori good servic annex quot articl member state bring forc law regul administr provis compli direct januari latest forthwith inform commiss thereof member state adopt measur refer direct accompani refer time offici public method make refer laid member state member state commun commiss text provis domest law adopt field cover direct articl direct enter forc dai public offici journal european commun appli januari articl direct address member state brussel council presid eichel oj opinion march publish offici journal oj oj direct amend direct ec oj