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Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate

Article 1

United Kingdom

Original text. Later amendments are not shown.

Article 97 of Directive 2006/112/EC is replaced by the following:

‘Article 97

The standard rate shall not be lower than 15 %.’.

← Introduction

Article 1

Legislation: Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate
Citation: EU Directive 2018/912, article 1
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright