1. — Council Directive 2005/92/EC of 12 December 2005 amending Directive 77/388/EEC…

1.

Council Directive 2005/92/EC of 12 December 2005 amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied · European Union

Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive with effect from 1 January 2006. They shall forthwith inform the Commission thereof.

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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.