rec_15

Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and (EU) 2020/285 as regards rates of value added tax · European Union

(15) In order to offer Member States the possibility to support the transition towards the use of environmentally friendly heating systems and in line with Union environmental commitments on decarbonisation, the possibility for Member States to apply a reduced rate on the supply and installation of highly efficient low emissions heating systems which meet the criteria of environmental legislation should furthermore be included in Annex III to Directive 2006/112/EC.

← rec_14 · All articles · rec_16 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.