5.
Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax · European Union
in Article 114(1), the second subparagraph shall be replaced by the following: ‘The Member States referred to in the first subparagraph may also apply such a rate to children’s clothing and children’s footwear and housing.’;
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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.