Directive 2018/912 - Amendment of the VAT Directive as regards the obligation to respect a minimum standard rate

Please note

This page contains a limited version of this dossier in the EU Monitor.

Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Legislative text
  5. Original proposal
  6. Sources and disclaimer
  7. Full version
  8. EU Monitor

1.

Current status

This directive has been published on June 27, 2018, entered into force on July 17, 2018 and should have been implemented in national regulation on September  1, 2018 at the latest.

2.

Key information

official title

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
 
Legal instrument Directive
Number legal act Directive 2018/912
Original proposal COM(2017)783 EN
CELEX number i 32018L0912

3.

Key dates

Document 22-06-2018; Date of adoption
Publication in Official Journal 27-06-2018; OJ L 162 p. 1-2
Effect 17-07-2018; Entry into force Date pub. +20 See Art 3
End of validity 31-12-9999
Transposition 01-09-2018; At the latest See Art 2

4.

Legislative text

27.6.2018   

EN

Official Journal of the European Union

L 162/1
 

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

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Parliament (1),

Having regard to the opinion of the European Economic and Social Committee (2),

Acting in accordance with a special legislative procedure,

Whereas:

 

(1)

Article 97 of Council Directive 2006/112/EC (3) provides that, from 1 January 2016 until 31 December 2017, the standard rate may not be lower than 15 %.
 

(2)

The application of a standard rate of value added tax (VAT) ensures the smooth functioning of the common system of VAT and should therefore be kept in place.
 

(3)

It is appropriate to maintain the current minimum standard rate at 15 %, and to make it permanent.
 

(4)

Since the objective of this Directive, namely to set a minimum standard rate of VAT, cannot be sufficiently achieved by the Member States, but can rather, by reason of the scale or effects of the action, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.
 

(5)

Directive 2006/112/EC should therefore be amended accordingly,

HAS ADOPTED THIS DIRECTIVE:

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.

Done at Luxembourg, 22 June 2018.

For the Council

The President

  • V. 
    GORANOV
 
  • (1) 
    Opinion of the European Parliament of 19 April 2018 (not yet published in the Official Journal).
  • (2) 
    Opinion of the European Economic and Social Committee of 23 May 2018 (not yet published in the Official Journal).
 

More

This text has been adopted from EUR-Lex.

5.

Original proposal

 

6.

Sources and disclaimer

For further information you may want to consult the following sources that have been used to compile this dossier:

This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.

 

7.

Full version

This page is also available in a full version containing the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand and the related cases of the European Court of Justice.

The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.

8.

EU Monitor

The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.