Article 1 — Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC… · Lexiara

Article 1

Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate · European Union

Article 97 of Directive 2006/112/EC is replaced by the following: ‘Article 97 The standard rate shall not be lower than 15 %.’.

← preamble_4 · All articles · art_1__text_1 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.