Legal provisions of COM(1994)584-2 - Amendment of Directive 77/388/EEC on the common system of VAT (taxation of agricultural outputs)

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dossier COM(1994)584-2 - Amendment of Directive 77/388/EEC on the common system of VAT (taxation of agricultural outputs).
document COM(1994)584 EN
date June 25, 1996


Contents

Article 1

Directive 77/388/EEC is hereby amended as follows:

1. Article 12 (3) (d) shall be deleted;

2. the following shall be inserted in Article 28 (2):

'(i) Member States may apply a reduced rate to supplies of live plants (including bulbs, roots and the like, cut flowers and ornamental foliage) and wood for use as firewood.`

Article 2

Member States shall communicate to the Commission the text of the provisions of domestic law which they adopt in the field covered by this Directive.

Article 3

This Directive shall apply from 1 January 1995.

Article 4

This Directive is addressed to the Member States.