preamble_13 — Council Directive 1999/85/EC of 22 October 1999 amending Directive 77/388/EEC… · Lexiara

preamble_13

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

(3) this reduced VAT rate is likely to reduce the incentive for the businesses concerned to join or remain in the black economy;

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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.