Changes made by Council Directive 2005/92/EC of 12 December 2005 amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied
EU Directive 2005/92
Made to Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC)
| Provision changed | Change | By | In force |
|---|---|---|---|
| Art. 12(3) | amendment | Directive | — |
From legislation.gov.uk's record of changes, the official one: see it there.