# 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 2

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

1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 August 2016. They shall immediately inform the Commission thereof.
When Member States adopt those measures, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
2. Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.

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Source: https://www.legislation.gov.uk/eudr/2016/856/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2016-856/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.