Legal provisions of COM(2017)783 - Amendment of the VAT Directive, with regard to the obligation to respect a minimum standard rate

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dossier COM(2017)783 - Amendment of the VAT Directive, with regard to the obligation to respect a minimum standard rate.
document COM(2017)783 EN
date June 22, 2018


Article 1

Article 97 of Directive 2006/112/EC is replaced by the following:

‘Article 97

The standard rate shall not be lower than 15 %.’.

Article 2

1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 September 2018 at the latest. They shall immediately communicate the text of those measures to the Commission.

When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such a reference is to be made.

2. Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.

Article 3

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Article 4

This Directive is addressed to the Member States.