(d) — Council Directive 1999/85/EC of 22 October 1999 amending Directive 77/388/EEC… · Lexiara

(d)

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

there must be a close link between the lower prices resulting from the rate reduction and the foreseeable increase in demand and employment.

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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.