Article 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

This Directive shall enter into force on the day of its publication in the Official Journal of the European Union. It shall be applicable as from 1 January 2006.

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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.