preamble_8

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

Whereas experience has shown that the structural imbalance in the VAT rates applicable by Member States to agricultural outputs of the floricultural and horticultural sectors has led to reported cases of fraudulent activities; whereas that structural imbalance is a direct result of the application of Article 12 (3) (d) and should be redressed accordingly;

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