{
  "url": "https://openlegislation.uk/eu-decision-2007-50/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2007-50/introduction.json",
  "legislation": "eudn/2007/50",
  "legislation_title": "Council Decision of 30 January 2007 authorising Romania to apply a reduced rate of VAT to certain labour-intensive services referred to in Article 106 of Directive 2006/112/EC (2007/50/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2007-50",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Decision\nof 30 January 2007\nauthorising Romania to apply a reduced rate of VAT to certain labour-intensive services referred to in Article 106 of Directive 2006/112/EC\n(2007/50/EC)\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty establishing the European Community,\nHaving regard to the 2005 Treaty of Accession, and in particular Article 4(3) thereof,\nHaving regard to the 2005 Act of Accession, and in particular Article 55 thereof,\nHaving regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and in particular Article 106 thereof,\nHaving regard to the proposal from the Commission,\nWhereas:\n(1)\nThe Council may authorise Member States to apply a reduced rate of VAT to certain labour-intensive services, which must meet the conditions provided for in Directive 2006/112/EC and be included in the list given in Annex IV thereto.\n(2)\nDirective No 2006/112/EC extended the period of application of the reduced rates of VAT until 31 December 2010. It enables Member States, both those wishing to avail themselves for the first time of the facility provided for, and those wishing to change the list of services to which they have applied the said provision in the past, to submit their request to the Commission.\n(3)\nThis is intended to make it possible for all Member States to take part under the same conditions in the trial of reduced rates for labour-intensive services. It is therefore appropriate to grant the acceding States, from their accession to the European Union, the same possibility of applying a reduced rate of VAT to certain labour-intensive services.\n(4)\nBy letter dated 31 March 2006, Romania submitted a request to apply a reduced rate of VAT to certain labour-intensive services covered by the said trial.\n(5)\nTo ensure equality among the Member States, this Decision should apply from the date of entry into force of the Treaty of Accession of Bulgaria and Romania.\n(6)\nThis Decision will have no impact on the Communities' own resources derived from VAT,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 157, 21.6.2005, p. 11."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 157, 21.6.2005, p. 203."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 347, 11.12.2006, p. 1. Directive as amended by Directive No 2006/138/EC (OJ L 384, 29.12.2006, p. 92)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2007/50/introduction",
    "retrieved_at": "2026-11-01T15:17:17.363653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}