These obligations include a specified level of itemised billing, the possibility for consumers selectively to block certain calls (such as high-priced calls to premium services), the possibility for consumers to control expenditure via pre-payment means and the possibility for consumers to offset up-front connection fees.

4. In certain cases, the supply of goods or services may be made subject to increased or reduced rates.

This United Kingdom objection concerns only the 15% VAT rate and not the rest of the agreement relating to the reduced VAT rates and excise-duty rates, for which the use of a directive is not questioned. - 2 - It should also be noted that this agreement will lead to the abolition of all higher VAT rates as from 1 January 1993 (on hi-fi and video equipment, household electrical appliances, jewellery, cars, perfume, alcoholic beverages, tobacco, etc.) (b) Reduced rates, extra-low rates and zero-rating Alongside the standard rate of VAT, Member States will have the option of applying one or two reduced rates, not lower than 5%, the scope of which will be defined on the basis of the list of goods and services ...[+++] to which a reduced rate can be applied (see Annex).

- 5 - It should also be noted that this agreement will lead to the abolition of all higher VAT rates as from 1 January 1993 (on hi-fi and video equipment, household electrical appliances, jewellery, cars, perfume, alcoholic beverages, tobacco, etc.) (b) Reduced rates, extra-low rates and zero-rating Alongside the standard rate of VAT, Member States will have the option of applying one or two reduced rates, not lower than 5%, the scope of which will be defined on the basis of the list of goods and services to which a reduced rate can be applied (see Annex).

Most Member States have two or three different rates of VAT: alongside the standard rate, there may be a reduced rate on necessities (goods or services), basic consumer products or products of especial general interest (e.g. the press or products of social relevance) and higher rate for luxuries.

List of decisions already taken by Member States in 1991 on the approximation of VAT rates with a view to the establishment of the single market: - further reduction in VAT in Ireland (23% rate lowered to 21%); - reduction from 25% to 22% in the higher VAT rate in France (33.3% in 1987); - announcement by the German Government of an increase in the present 14% rate in 1993; - increase to 17.5% in the rate in the United Kingdom (previously 15%); - announcement by the Belgian Government in March 1991 that it would scrap its higher rates of 25% and 33%; - announcement by the Luxembourg Government in March 1991 of an increase to 14% in ...[+++]the VAT rate in 1993 (currently 12%).