What changed, Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member Stat…
2004-05-01 → 2005-12-28 · no interpretation, just the text delta
| on 2004-05-01 | eu-eurlex:31977l0388:2004-05-01 (2004-05-01 → 2005-12-27) · official source ↗ |
| on 2005-12-28 | eu-eurlex:31977l0388:2005-12-28 (2005-12-28 → 2005-12-31) · official source ↗ |
Open the structured article comparison → matched by provision anchor when continuity is sufficient; otherwise Lex refuses rather than inventing changes
2,168 line(s) in the old middle, 2,169 in the new; 403 unchanged leading and 732 trailing lines trimmed.
Change too large for a useful line-by-line page. Showing a small removed/added sample; use the structured article comparison above or the official source links.
− (a) The standard rate of value added tax shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and for the supply of services. From 1 January 2001 to 31 December 2005, this percentage may not be less than 15 %. − On a proposal from the Commission and after consulting the European Parliament and the Economic and Social Committee, the Council shall decide unanimously on the level of the standard rate to be applied after 31 December 2005. + (a) The standard rate of value added tax shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and for the supply of services. From 1 January 2006 until 31 December 2010, the standard rate may not be less than 15 %. + The Council shall decide, in accordance with Article 93 of the Treaty, on the level of the standard rate to be applied after 31 December 2010. + | | | |
| tier | A, publisher-supplied validity dates |
| history begins | publisher |
| index built | 2026-08-07T19:46:23Z · corpus 8d5e859 |
| stamp signature | valid (ECDSA-P256) |