Legal provisions of COM(1999)703 - Amendment of Directive 77/388/EEC on the common system of VAT - transitional provisions granted to Austria and Portugal

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dossier COM(1999)703 - Amendment of Directive 77/388/EEC on the common system of VAT - transitional provisions granted to Austria and Portugal.
document COM(1999)703 EN
date March 30, 2000

Contents

Article 1

Directive 77/388/EEC is amended as follows:

The following points are added to Article 28(2) of Directive 77/388/EEC:


(j) The Republic of Austria may apply one of the two reduced rates provided for in the third subparagraph of Article 12(3)(a) to the letting of immovable property for residential use, provided that the rate is not lower than 10%;

(k) The Portuguese Republic may apply one of the two reduced rates provided for in the third subparagraph of Article 12(3)(a) to restaurant services, provided that the rate is not lower than 12%."

Article 2

1. The Member States referred to in Article 1 shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith inform the Commission thereof.

When the Member States adopt these provisions, these shall contain a reference to this Directive or shall be accompanied by such a reference at the time of their official publication. The methods for making such a reference shall be laid down by the Member States.

2. The Member States referred to in Article 1 shall communicate to the Commission the text of the provisions of national law which they adopt in the field governed by this Directive.

Article 3

This Directive shall enter into force on the day of its publication in the Official Journal of the European Communities.

It shall apply as from 1 January 1999 and until the end of the transitional period referred to in Article 28l of the Sixth Directive.

Article 4

This Directive is addressed to the Member States.