Article 1

Council Directive 96/42/EC of 25 June 1996 amending Directive 77/388/EEC on the common system of value added tax · European Union

Directive 77/388/EEC is hereby amended as follows: 1. Article 12 (3) (d) shall be deleted; 2. the following shall be inserted in Article 28 (2): '(i) Member States may apply a reduced rate to supplies of live plants (including bulbs, roots and the like, cut flowers and ornamental foliage) and wood for use as firewood.`

← preamble_10 · All articles · art_1__para →

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.