Article 97

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

The standard rate shall not be lower than 15 %.

Cited at article level by

Council Directive (EU) 2016/856 of 25 May 2016 amending Directive… (EU) · Council Directive (EU) 2018/912 of 22 June 2018 amending Directive… (EU) · Council Directive 2010/88/EU of 7 December 2010 amending Directive… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.