What changed, Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member Stat…

− (b) Member States may apply a reduced rate to supplies of natural gas and electricity provided that no risk of distortion of competition exists. A Member State intending to apply such a rate must, before doing so, inform the Commission. The Commission shall give a decision on the existence of a risk…
− 6. Where the taxable person transfers from being taxed in the normal way to a special scheme or *vice versa*, Member States may take all necessary measures to ensure that the taxable person neither benefits nor is prejudiced unjustifiably.
− — in the Czech Republic: EUR 35 000;
− — in Estonia: EUR 16 000;
− — in Cyprus: EUR 15 600;
− — in Latvia: EUR 17 200;
− — in Lithuania: EUR 29 000;
− — in Hungary: EUR 35 000;
− — in Poland: EUR 10 000;
− — in Slovenia: EUR 25 000;
− — in Slovakia: EUR 35 000.
− 6. The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply for a maximum period of ►M25 six years between 1 January 2000 and 31 December 2005** ◄ ** the reduced rates provided for in the third subparagraph of Article 12(3)(a) to services listed in a…
− Any Member State wishing to introduce the measure provided for in the first subparagraph shall inform the Commission before 1 November 1999 and shall provide it before that date with all relevant particulars, and in particular the following:
− — for a total amount not exceeding, during the current calendar year, a threshold which the Member States shall determine but which may not be less than the equivalent in national currency of ECU 10 000,
− — the total value of such supplies, less value added tax, does not in one calendar year exceed the equivalent in national currency of ECU 100 000,
− — the total value, less value added tax, of the supplies of goods other than products subject to excise duty effected under the conditions laid down in paragraph 1 in the previous calendar year did not exceed the equivalent in national currency of ECU 100 000.
− — ‘When they take up this option the Member States shall, subject to the consultation provided for in Article 29, extend the benefit of this exemption to intra-Community acquisitions of goods by a taxable person, imports for and supplies of goods to a taxable person intending to supply them, as they…
− — the total annual value, less value added tax, of supplies of goods effected by them under the conditions laid down in Article 28c (A) does not exceed the equivalent in national currency of ECU 15 000,
− — the overall annual value, less value added tax, of the goods and the services they supply, as defined in Articles 5, 6 and 28a (5), does not exceed the equivalent in national currency of ECU 200 000,
− — the total annual value, less value added tax, of supplies of goods effected by them under the conditions laid down in Article 28c (A) does not exceed the equivalent in national currency of ECU 15 000,
− — pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, stu…
− — original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical …
− — original sculptures and statuary, in any material, provided that they are executed entirely by the artist; sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00); on an exceptional basis, in cases determined b…
− — tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each,
− — postage or revenue stamps, postmarks, first-day covers, pre-stamped stationary and the like, franked, or if unfranked not being of legal tender and not being intended for use as legal tender (CN code 9704 00 00),
− — collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaetological, ethnographic or numismatic interest ( CN code 9705 00 00);
− (c) ‘antiques’ shall mean objects other than works of art or collectors' items, which are more than 100 years old (CN code 9706 00 00).
− | Copper | 7402740374057408 |
− | Indium | ex81 12 91ex81 12 99 |
− |  | 1006: unprocessed rice only |
+ —
+ —
+ —
+ (b) Member States may apply a reduced rate to supplies of natural gas, electricity and district heating provided that no risk of distortion of competition exists. A Member State intending to apply such a rate must inform the Commission before doing so. The Commission shall give a decision on the exi…
+ By 30 June 2007 at the latest the Commission shall present to the European Parliament and the Council an overall assessment report on the impact of reduced rates applying to locally supplied services, including restaurant services, notably in terms of job creation, economic growth and the proper fun…
+ 6. Where the taxable person transfers from being taxed in the normal way to a special scheme or*vice versa*, Member States may take all necessary measures to ensure that the taxable person neither benefits nor is prejudiced unjustifiably.
+ — in the Czech Republic: EUR 35 000 ;
+ — in Estonia: EUR 16 000 ;
+ — in Cyprus: EUR 15 600 ;
+ — in Latvia: EUR 17 200 ;
+ — in Lithuania: EUR 29 000 ;
+ — in Hungary: EUR 35 000 ;
+ — in Poland: EUR 10 000 ;
+ — in Slovenia: EUR 25 000 ;
+ — in Slovakia: EUR 35 000 .
+ ►M28
+ The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to apply until 31 December 2010 at the latest the reduced rates provided for in the third subparagraph of Article 12(3)(a) to services listed in a maximum of two of the categories set out in Annex K. In…
+ ** ◄ **
+ Any Member State wishing to apply for the first time after 31 December 2005 a reduced rate to one or more of the services mentioned in the first subparagraph pursuant to this provision shall inform the Commission before 31 March 2006. It shall communicate to it before that date all relevant particul…
+ — for a total amount not exceeding, during the current calendar year, a threshold which the Member States shall determine but which may not be less than the equivalent in national currency of ECU 10 000 ,
+ — the total value of such supplies, less value added tax, does not in one calendar year exceed the equivalent in national currency of ECU 100 000 ,
+ — the total value, less value added tax, of the supplies of goods other than products subject to excise duty effected under the conditions laid down in paragraph 1 in the previous calendar year did not exceed the equivalent in national currency of ECU 100 000 .
+ —
+ ,
+ — ‘When they take up this option the Member States shall, subject to the consultation provided for in Article 29, extend the benefit of this exemption to intra-Community acquisitions of goods by a taxable person, imports for and supplies of goods to a taxable person intending to supply them, as they…
+ — the total annual value, less value added tax, of supplies of goods effected by them under the conditions laid down in Article 28c (A) does not exceed the equivalent in national currency of ECU 15 000 ,
+ — the overall annual value, less value added tax, of the goods and the services they supply, as defined in Articles 5, 6 and 28a (5), does not exceed the equivalent in national currency of ECU 200 000 ,
+ — the total annual value, less value added tax, of supplies of goods effected by them under the conditions laid down in Article 28c (A) does not exceed the equivalent in national currency of ECU 15 000 ,
+ — pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, stu…
+ — original engravings, prints and lithographs, being impressions produced in limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical …