# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 117

Extent: E+W+S+N.I.

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Austria may apply one of the two reduced rates provided for in Article 98 to the letting of immovable property for residential use, provided that the rate is not lower than 10 %.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/117 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-117
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.