Given that locally supplied services, including services linked to education, welfare, social security and culture, which do not involve cross-border activities, have in principle no impact on the internal market, Member States should also be able to apply reduced rates to them.
Tāda pati pieeja jāattiecina uz pakalpojumiem un precēm, kas ir vietēja rakstura un tādējādi neietekmē iekšējo tirgu — saistībā ar izglītību, labklājību, sociālo nodrošināšanas darbu un kultūru.