Council Directive 2005/92/EC of 12 December 2005 amending Directive 77/388/EEC with rega…

as it stood on 2005-12-12, permalink: /eu-eurlex/32005l0092/2005-12-12

Point-in-time view as at 2005-12-12. This version has been superseded, it applied 2005-12-12 → open. Jump to the version in force today or see exactly what changed next.

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Outline, 4 provisions

art_1 art_2 art_3 art_4

art_1 #art_1

Article 1

The first and second subparagraphs of Article 12(3)(a) of Directive 77/388/EEC shall be replaced by the following:

‘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.’

art_2 #art_2

Article 2

Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive with effect from 1 January 2006. They shall forthwith inform the Commission thereof.
When Member States adopt the measures, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
Member States shall communicate to the Commission the text of the provisions of national law which they adopt in the field covered by this Directive.

art_3 #art_3

Article 3

This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.

art_4 #art_4

Article 4

This Directive is addressed to the Member States.

Provenance and validity dates, identifier, hash

as of	2005-12-12 → this version applied
valid	2005-12-12 → open publisher-asserted
type	DIR Council Directive 2005/92/EC of 12 December 2005 amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied
language	en
published	2005-12-12
lex_id	eu-eurlex:32005l0092:2005-12-12
record sha256	181ac6ecbd007ae16c77dc60231d252918d5236f4c16f1f04abdd46c9007c285

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timeline next version (2005-12-12) →

tier	A, publisher-supplied validity dates
history begins	publisher
index built	2026-08-07T19:46:23Z · corpus 8d5e859
stamp signature	valid (ECDSA-P256)