Brussels, 26/01/2001 (Agence Europe) - The European Commission has decided to initiate action with the European Court of Justice against Germany, Spain and France for infringement of the Community VAT legislation. In all three cases, the Commission brings into question the rate of VAT applied to certain goods or services: - in Germany, that applied for artistic services; in France, for the provision of gas and electricity; and in Spain, for the provision or import of liquefied petroleum gas...