European Commission 17 February 1999, Proposal for a Council Directive amending Directive 77/388/EEC as regards the possibility of applying on an experimental basis a reduced VAT rate on labour- intensive services

COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 17.02.1999 COM(1999) 62 final 99/0056 (CNS) Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the possibility of applying on an experimental basis a reduced VAT rate on labour-intensive services (presented by the Commission) 2 EXPLANATORY MEMORANDUM 1. Combating unemployment is at the top of the European agenda.