# Council Directive (EU) 2016/856 of 25 May 2016 amending Directive 2006/112/EC on the common system of value added tax, as regards the duration of the obligation to respect a minimum standard rate, Article 1

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

Article 97 of Directive 2006/112/EC is replaced by the following:
‘Article 97 From 1 January 2016 until 31 December 2017, the standard rate may not be lower than 15 %.’.

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Source: https://www.legislation.gov.uk/eudr/2016/856/article/1 (the official version)
Page: https://openlegislation.uk/eu-directive-2016-856/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.