{
  "url": "https://openlegislation.uk/eu-directive-2006-112/article-100",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/article-100.json",
  "legislation": "eudr/2006/112",
  "legislation_title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-112",
  "path": "article/100",
  "kind": "article",
  "number": "100",
  "heading": null,
  "text": "On the basis of a report from the Commission, the Council shall, starting in 1994, review the scope of the reduced rates every two years.\nThe Council may, in accordance with Article 93 of the Treaty, decide to alter the list of goods and services set out in Annex III.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/112/article/100",
    "retrieved_at": "2026-11-01T15:22:31.059470+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."
}