Annexes to COM(1999)62 - Amendment of Directive 77/388/EEC as regards the possibility of applying on an experimental basis a reduced VAT rate on labour- intensive services - Main contents
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dossier | COM(1999)62 - Amendment of Directive 77/388/EEC as regards the possibility of applying on an experimental basis a reduced VAT rate on ... |
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document | COM(1999)62 |
date | October 22, 1999 |
"ANNEX K
List of supplies of services referred to in Article 28(6)
1. Small services of repairing:
- bicycles,
- shoes and leather goods,
- clothing and household linen (including mending and alteration).
2. Renovation and repairing of private dwellings, excluding materials which form a significant part of the value of the supply.
3. Window cleaning and cleaning in private households.
4. Domestic care services (e.g. home help and care of the young, elderly, sick or disabled).
5. Hairdressing."