council direct ec februari amend direct eec regard reduc rate ad tax council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe possibl appli reduc rate ad tax grant respect suppli district heat suppli natur ga electr possibl appli reduc rate allow sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess achiev understand impact reduc rate commiss prepar assess report impact reduc rate appli local suppli servic notabl term job creation econom growth proper function intern market experi reduc rate labour intens servic extend decemb made member state part condit member state wish avail time option provid articl direct eec wish amend list servic appli provis past submit request commiss relev particular purpos assess prior assess commiss member state previous benefit authoris submit report matter commiss ensur legal continu direct applic januari implement direct impli chang legisl provis member state adopt direct articl direct eec amend articl amend paragraph replac quot member state appli reduc rate suppli natur ga electr district heat 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 quot paragraph subparagraph insert quot june latest commiss present european parliament council assess report impact reduc rate appli local suppli servic includ restaur servic notabl term job creation econom growth proper function intern market base studi carri independ econom tank quot articl amend subparagraph replac quot council act unanim propos commiss authoris member state appli decemb latest reduc rate provid subparagraph articl servic list maximum categori set annex except case member state authoris appli reduc rate servic belong aforement categori quot fourth subparagraph replac quot member state wish appli time decemb reduc rate servic mention subparagraph pursuant provis inform commiss march commun date relev particular measur wish introduc scope measur detail descript servic concern particular show condit laid subparagraph met particular show budgetari cost measur envisag quot articl direct enter forc dai public offici journal european union applic januari articl direct address member state brussel februari council presid grasser oj oj oj direct amend direct ec oj