Legal provisions of COM(2010)331 - Amendment of the VAT Directive, with regard to the duration of the obligation to respect a minimum standard rate

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dossier COM(2010)331 - Amendment of the VAT Directive, with regard to the duration of the obligation to respect a minimum standard rate.
document COM(2010)331 EN
date December 11, 2010

Contents

Article 1

Article 97 of Directive 2006/112/EC is replaced by the following:

‘Article 97

From 1 January 2011 until 31 December 2015, the standard rate may not be lower than 15 %.’.

Article 2

1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 2011 at the latest. They shall forthwith communicate to the Commission the text of those provisions.

When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

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

Article 3

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

Article 4

This Directive is addressed to the Member States.