{
  "url": "https://openlegislation.uk/eu-directive-2018-912/introduction",
  "json_url": "https://openlegislation.uk/eu-directive-2018-912/introduction.json",
  "legislation": "eudr/2018/912",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-directive-2018-912",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Directive (EU) 2018/912\nof 22 June 2018\namending Directive 2006/112/EC on the common system of value added tax as regards 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 of Council Directive 2006/112/EC provides that, from 1 January 2016 until 31 December 2017, the standard rate may not be lower than 15 %.\n(2)\nThe application of a standard rate of value added tax (VAT) ensures the smooth functioning of the common system of VAT and should therefore be kept in place.\n(3)\nIt is appropriate to maintain the current minimum standard rate at 15 %, and to make it permanent.\n(4)\nSince the objective of this Directive, namely to set a minimum standard rate of VAT, cannot be sufficiently achieved by the Member States, but can rather, by reason of the scale or effects of the action, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.\n(5)\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": "Opinion of the European Parliament of 19 April 2018 (not yet published in the Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Opinion of the European Economic and Social Committee of 23 May 2018 (not yet published in the Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2018/912/introduction",
    "retrieved_at": "2026-11-01T15:21:30.127184+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."
}