council direct ec june amend direct eec common system ad tax council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe articl direct eec lai rule taxat agricultur output fall categori annex decid unanim council decemb propos commiss date member state appli reduc rate continu appli standard rate appli reduc rate allow year postpon applic standard rate experi shown structur imbal vat rate applic member state agricultur output floricultur horticultur sector led report case fraudul activ structur imbal direct result applic articl redress solut extend member state transit basi option appli reduc rate suppli agricultur output floricultur horticultur sector wood firewood adopt direct articl direct eec amend articl delet insert articl member state appli reduc rate suppli live plant includ bulb root cut flower ornament foliag wood firewood articl member state commun commiss text provis domest law adopt field cover direct articl direct appli januari articl direct address member state luxembourg june council presid pinto oj oj oj direct amend direct ec oj