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Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate · European Union

(1) Article 97(1) of Council Directive 2006/112/EC OJ L 347, 11.12.2006, p. 1. provides that from 1 January 2006 until 31 December 2010, the standard rate may not be less than 15 %.

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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.