{
  "url": "https://openlegislation.uk/eu-directive-2010-88/introduction",
  "json_url": "https://openlegislation.uk/eu-directive-2010-88/introduction.json",
  "legislation": "eudr/2010/88",
  "legislation_title": "Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate",
  "legislation_url": "https://openlegislation.uk/eu-directive-2010-88",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Directive 2010/88/EU\nof 7 December 2010\namending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,\nHaving regard to the proposal from the European Commission,\nAfter transmission of the draft legislative act to the national Parliaments,\nHaving regard to the opinion of the European Parliament,\nHaving regard to the opinion of the European Economic and Social Committee,\nActing in accordance with a special legislative procedure,\nWhereas:\n(1)\nArticle 97(1) of Council Directive 2006/112/EC provides that from 1 January 2006 until 31 December 2010, the standard rate may not be less than 15 %.\n(2)\nThe standard rate of value added tax (VAT) currently in force in various Member States, combined with the mechanism of the transitional system has ensured that this system has functioned to an acceptable degree. With new rules on the place of supply of services which favour taxation at the place of consumption, the possibilities for exploiting differences in VAT rates through relocation have been limited further and potential distortions of competition reduced.\n(3)\nTo prevent a growing divergence in the standard rates of VAT applied by the Member States from leading to structural imbalances in the European Union and distortions of competition in some sectors of activity, it is common practice in the field of indirect taxes to set minimum rates. It is still necessary to do so for VAT.\n(4)\nPending the outcome of consultations on a new VAT strategy which is expected to address future arrangements and corresponding levels of harmonisation, it would be premature to set a permanent standard rate level or to consider changing the minimum rate level.\n(5)\nIt is therefore appropriate to maintain the current minimum standard rate at 15 % for a further period long enough to ensure legal certainty, while allowing further review.\n(6)\nThis does not preclude a further revision of VAT legislation before 31 December 2015 to address the outcome of the new VAT strategy.\n(7)\nIn accordance with point 34 of the Interinstitutional Agreement on better law-making, Member States are encouraged to draw up, for themselves and in the interests of the Union, their own tables which will, as far as possible, illustrate the correlation between this Directive and the transposition measures, and to make them public.\n(8)\nDirective 2006/112/EC should therefore be amended accordingly,\nHAS ADOPTED THIS DIRECTIVE:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 347, 11.12.2006, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ C 321, 31.12.2003, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2010/88/introduction",
    "retrieved_at": "2026-11-01T14:42:04.940822+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."
}