Legal provisions of COM(1999)705 - Authorisation of Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC - Main contents
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dossier | COM(1999)705 - Authorisation of Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the ... |
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document | COM(1999)705 ![]() |
date | February 28, 2000 |
Article 1
1. The Kingdom of Belgium for the sectors listed at points 1 and 2 of Annex K to Directive 77/388/EEC:
- Small services of repairing:
a) bicycles,
b) shoes and leather goods,
c) clothing and household linen (including mending and alteration);
- Renovation and repairing of private dwellings more than five years old, excluding materials which form a significant part of the value of the supply.
2. The Hellenic Republic for the sectors listed at point 1, last indent, and point 4 of Annex K to Directive 77/388/EEC:
- Repairing of clothing and household linen (including mending and alteration);
- Domestic care services.
3. The Kingdom of Spain for the sectors listed at points 2 and 5 of Annex K to Directive 77/388/EEC:
- Repairing of private dwellings excluding materials which form a significant part of the value of the supply;
- Hairdressing.
4. The French Republic for the sectors listed at points 2, 3 and 4 of Annex K to Directive 77/388/EEC:
- Renovation and repairing of private dwellings completed more than two years ago, excluding materials which form a significant part of the value of the supply;
- Domestic care services;
- Window cleaning and cleaning in private households.
5. The Italian Republic for the sectors listed at points 2 and 4 of Annex K to Directive 77/388/EEC:
- Renovation and repairing of private dwellings excluding materials which form a significant part of the value of the supply;
- Domestic care services.
6. The Grand Duchy of Luxembourg for the sectors listed at points 1, 3 and 5 of Annex K to Directive 77/388/EEC:
- Small services of repairing:
a) Bicycles,
b) Shoes and leather goods,
c) Clothing and household linen (including mending and alteration);
- Hairdressing;
- Window cleaning and cleaning in private households.
7. The Kingdom of the Netherlands for the sectors listed at points 1, 2 and 5 of Annex K to Directive 77/388/EEC:
- Small services of repairing:
a) Bicycles,
b) Shoes and leather goods,
c) Clothing and household linen (including mending and alteration);
- Hairdressing;
- Renovation and repairing of private dwellings more than fifteen years old, excluding materials which form a significant part of the value of the supply, but only where these services are supplied by painters or plasterers.
8. The Portuguese Republic for the sectors listed at points 2 and 4 of Annex K to Directive 77/388/EEC :
- Renovation and repairing of private dwellings, excluding materials which form a significant part of the value of the supply;
- Domestic care services.
9. The United Kingdom for one sector, referred to in point 2 of Annex K to Directive 77/388/EEC, but for the Isle of Man only:
- Renovation and repairing of private dwellings, excluding materials which form a significant part of the value of the supply.
Article 2
Article 3
It shall apply from 1 January 2000 to 31 December 2002.
Article 4