commiss decis august request portug appli reduc rate vat suppli natur ga notifi document number portugues 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 june portug inform commiss intent reduc rate vat payabl suppli natur ga letter date august commiss request inform copi legal provis portugues author adopt order compli commun law remind june portugues author draft amend legisl commun regist commiss juli measur consider gener measur reduc rate vat appli suppli natur ga accord articl sixth vat direct irrespect manner obtain suppli suppli domest acquir commun import commun measur gener admit except deem risk competit distort condit laid articl direct refer met portug authoris appli measur question date notif decis adopt decis articl portug appli measur commun letter june juli applic reduc rate vat suppli natur ga irrespect manner obtain suppli articl decis address portugues republ brussel august commiss frederik bolkestein member commiss oj oj