Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

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TITLE VIIIU.K.RATES

CHAPTER 2U.K.Structure and level of rates

Section 1U.K.Standard rate

[F1Article 97 U.K.

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

Textual Amendments

F1 Substituted by 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.