ANNEX

Council Directive 1999/85/EC of 22 October 1999 amending Directive 77/388/EEC as regards the possibility of applying on an experiment basis a reduced VAT rate on labour-intensive services · European Union

"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."

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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.