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Council Directive 2002/93/EC of 3 December 2002 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services · European Union

In the first subparagraph of Article 28(6) of Directive 77/388/EEC the words "three years between 1 January 2000 and 31 December 2002" shall be replaced by the words "four years between 1 January 2000 and 31 December 2003".

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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.