council direct eec octob supplement common system ad tax amend direct eec approxim vat rate council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe complet intern market fundament object commun requir step fiscal control frontier abolish distort avoid abolit impli case ad tax uniform tax base number rate rate level suffici close member state amend direct eec transit period derog number level rate adopt direct articl direct eec amend articl replac januari member state appli standard rate decemb basi report oper transit arrang propos definit arrang submit commiss pursuant articl council decid unanim decemb level minimum rate appli decemb regard standard rate member state appli reduc rate reduc rate appli suppli categori good servic annex member state appli reduc rate suppli natur ga electr provid risk distort competit exist member state intend appli rate inform commiss commiss give decis exist risk distort competit commiss decis month receipt inform risk distort competit deem exist rule rate appli work art antiqu collector item determin direct relat special arrang applic hand good work art antiqu collector item council adopt direct decemb rule taxat agricultur output fall categori annex decid unanim council decemb basi commiss propos decemb member state appli reduc rate continu appli standard rate appli reduc rate year postpon applic standard rate rule regim rate appli gold determin direct relat special arrang applic gold commiss make propos time adopt council act unanim decemb member state measur combat fraud area januari measur includ introduct system account vat suppli gold taxabl person member state payment tax buyer behalf seller simultan buyer deduct amount tax input tax sentenc articl delet subparagraph ad articl basi report commiss council start review scope reduc rate year council act unanim propos commiss decid alter list good servic annex articl replac notwithstand articl provis appli transit period refer articl exempt refund tax paid preced stage reduc rate lower minimum rate laid articl respect reduc rate forc januari accord commun law satisfi condit state indent articl council direct april maintain member state adopt measur ensur determin resourc relat oper event provis paragraph creat ireland distort competit suppli energi product heat light ireland specif request author commiss appli reduc rate suppli accord articl case ireland submit request commiss inform commiss decis month receiv request ireland deem author appli propos reduc rate member state januari accord commun law appli exempt refund tax paid preced stage reduc rate lower minimum laid articl respect reduc rate good servic annex appli reduc rate reduc rate provid articl suppli member state term articl oblig increas standard rate appli januari appli reduc rate lower minimum laid articl respect reduc rate suppli categori good servic annex member state appli rate restaur servic children cloth children footwear hous member state introduc exempt refund tax preced stage bai paragraph member state januari appli reduc rate restaur servic children cloth children footwear hous continu appli rate suppli member state januari appli reduc rate suppli good servic annex appli reduc rate reduc rate provid articl suppli provid rate lower hellen republ appli vat rate lower rate appli mainland greec depart lesbo chio samo dodecanes cyclad island aegean thaso northern sporad samothrac skiro basi report commiss council decemb reexamin provis subparagraph relat proper function intern market event signific distort competit aris council act unanim propos commiss adopt measur annex annex direct append articl member state bring forc law regul adminstr provis compli direct decemb forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text provis nation law adopt field govern direct articl direct address member state luxembourg octob council presid cope oj oj oj oj amend direct eec oj annex annex list suppli good servic subject reduc rate vat transpos categori refer good nation legisl member state combin nomenclatur establish precis coverag categori concern categori descript foodstuff includ beverag exclud alcohol beverag human anim consumpt live anim seed plant ingredi intend prepar foodstuff product intend supplement substitut foodstuff water suppli pharmaceut product kind health care prevent diseas treatment medic veterinari purpos includ product contracept sanitari protect medic equip aid applianc intend allevi treat disabl exclus person disabl includ repair good children car seat transport passeng accompani luggag suppli includ loan librari book includ brochur leaflet similar print matter children pictur draw colour book music print manuscript map hydrograph similar chart newspap period materi wholli substanti devot advertis matter admiss show theatr circus fair amus park concert museum zoo cinema exhibit similar cultur event facil recept broadcast servic servic suppli royalti due writer compos perform artist suppli construct renov alter hous provid part social polici suppli good servic kind intend agricultur product exclud capit good machineri build accommod provid hotel similar establish includ provis holidai accomod let camp site caravan park admiss sport event sport facil suppli good servic organ recogn chariti member state engag welfar social secur work suppli exempt articl servic suppli undertak cremat servic suppli good relat thereto provis medic dental care thermal treatment servic exempt articl servic suppli connect street clean refus collect wast treatment suppli servic bodi refer articl