council direct ec decemb amend direct eec extend facil allow member state appli reduc rate vat 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 ec harmonis law member state relat turnov tax common system ad tax uniform basi assess reduc rate provid subparagraph articl appli labour intens servic list categori set annex direct maximum period year januari decemb council decis ec februari authoris member state appli reduc rate vat labour intens servic accord procedur provid articl direct eec authoris member state appli decemb reduc rate vat labour intens servic submit applic base report drawn octob member state appli reduc rate commiss requir submit global evalu report council european parliament decemb accompani propos final decis rate appli labour intens servic view time need produc global evalu report extend maximum period applic set measur direct eec direct eec amend adopt direct articl subparagraph articl direct eec word quot year januari decemb quot replac word quot year januari decemb quot articl direct enter forc dai public offici journal european commun articl direct address member state brussel decemb council presid pedersen opinion deliv novemb publish offici journal opinion deliv octob publish offici journal oj direct amend direct ec oj oj