Proposals for a Council Directive with regard to the level of the VAT standard rate and determination of the person liable for payment of VAT - EC Tax Review View Proposals for a Council Directive with regard to the level of the VAT standard rate and determination of the person liable for payment of VAT by - EC Tax Review Proposals for a Council Directive with regard to the level of the VAT standard rate and determination of the person liable for payment of VAT 8 1 EC Tax Review