Shortly published analysis shows that the VAT rates are going only in one direction. For more details have a look at the link below:

http://ec.europa.eu/taxation_customs/taxation/gen_info/economic_analysis/tax_structures/index_en.htm

Slide 8-9 

(source: 2012 edition of the ‘Taxation Trends’ report, Marco Fantini, Head of Sector, « Quantitative analysis of taxation«, DG TAXUD)