commiss decis juli request republ hungari appli reduc rate vat suppli natur ga notifi document number hungarian text authent ec commiss european commun regard treati establish european commun regard sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess amend direct ec articl thereof letter regist commiss april republ hungari inform commiss intent appli reduc rate vat suppli natur ga annex access treati hungari allow appli reduc vat rate suppli natur ga electr year access eu januari hungari appli standard vat rate suppli electr hungari intend continu appli reduc rate suppli ga standard rate electr differenti rate distort competit shift consumpt electr consumpt ga due nation rule establish price natur ga electr fact technic technolog point view product substitut good heat purpos inform hungarian author price electr time natur ga vat rule place suppli natur ga laid sixth vat direct amend direct ec suppli natur ga final stage trader distributor final consum tax place custom effect consumpt good order ensur taxat take place countri actual consumpt take place plan measur gener appli reduc rate vat suppli natur ga articl sixth vat direct measur gener provis except risk distort competit deem exist condit laid articl sixth direct fulfil hungari appli measur concern decis notifi adopt decis articl hungari appli measur notifi letter april appli reduc rate vat suppli natur ga irrespect condit product suppli articl decis address republ hungari brussel juli commiss lászló kovác member commiss oj oj oj