art_1__point_2__point_b__text_2

Council Directive 2006/18/EC of 14 February 2006 amending Directive 77/388/EEC with regard to reduced rates of value added tax · European Union

‘Any Member State wishing to apply for the first time after 31 December 2005 a reduced rate to one or more of the services mentioned in the first subparagraph pursuant to this provision shall inform the Commission before 31 March 2006. It shall communicate to it before that date all relevant particulars concerning the new measures it wishes to introduce, and in particular the following: (a) scope of the measure and detailed description of the services concerned; (b) particulars showing that the conditions laid down in the second and third subparagraphs have been met; (c) particulars showing the budgetary cost of the measure envisaged.’

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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.