Legal provisions of COM(2003)825-1 - Amendment of Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services

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dossier COM(2003)825-1 - Amendment of Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain ...
document COM(2003)825
date February 10, 2004


Contents

Article 1

In the first subparagraph of Article 28(6) of Directive 77/388/EEC the words 'four years between 1 January 2000 and 31 December 2003' shall be replaced by the words 'six years between 1 January 2000 and 31 December 2005'.

Article 2

This Directive shall enter into force on the day of its adoption.

It shall apply from 1 January 2004.

Article 3

This Directive is addressed to the Member States.