What changed, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

− In respect of the intra-Community acquisition of goods, the taxable amount shall be established on the basis of the same factors as are used in accordance with Chapter 1 to determine the taxable amount for the supply of the same goods within the territory of the Member State concerned. In the case o…
− The Czech Republic may, until 31 December 2007, continue to apply a reduced rate of not less than 5 % to the following transactions:
− (a) the supply of heat energy used by households and small entrepreneurs who are not subject to VAT for heating and the production of hot water, excluding raw materials used to generate heat energy;
− (b) the supply of construction work for residential housing not provided as part of a social policy, excluding building materials.
− ### Article 124
− Estonia may, until 30 June 2007, continue to apply a reduced rate of not less than 5 % to the supply of heating sold to natural persons, housing associations, apartment associations, churches, congregations, and institutions or bodies financed from the State, rural municipality or city budget, as we…
− 1. Cyprus may, until 31 December 2007, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of pharmaceuticals and foodstuffs for human consumption, with the exception of ice cream, ice lollies, frozen yoghurt, water ice and similar products a…
− 2. Cyprus may continue to apply a reduced rate of not less than 5 % to the supply of restaurant services, until 31 December 2007 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier.
− ### Article 126
− Hungary may continue to apply a reduced rate of not less than 12 % to the following transactions:
− (a) the supply of coal, coal-brick and coke, firewood and charcoal, and the supply of district heating services, until 31 December 2007;
− (b) the supply of restaurant services and of foodstuffs sold on similar premises, until 31 December 2007 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier.
− Malta may, until 1 January 2010, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of foodstuffs for human consumption and pharmaceuticals.
− 1. Poland may, until 31 December 2007 grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of certain books and specialist periodicals.
− 2. Poland may, until 31 December 2007 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier, continue to apply a reduced rate of not less than 7 % to the supply of restaurant services.
− 3. Poland may, until 30 April 2008, continue to apply a reduced rate of not less than 3 % to the supply of foodstuffs as referred to in point (1) of Annex III.
− 4. Poland may, until 30 April 2008, continue to apply a reduced rate of not less than 3 % to the supply of goods and services of a kind normally intended for use in agricultural production, but excluding capital goods such as machinery or buildings, as referred to in point (11) of Annex III.
− 5. Poland may, until 31 December 2007, continue to apply a reduced rate of not less than 7 % to the supply of services, not provided as part of a social policy, for construction, renovation and alteration of housing, excluding building materials, and to the supply before first occupation of resident…
− 1. Slovenia may, until 31 December 2007 or until the introduction of definitive arrangements as referred to in Article 402, whichever is the earlier, continue to apply a reduced rate of not less than 8,5 % to the preparation of meals.
− 2. Slovenia may, until 31 December 2007, continue to apply a reduced rate of not less than 5 % to the supply of construction, renovation and maintenance work for residential housing not provided as part of a social policy, excluding building materials.
− ### Article 130
− Slovakia may continue to apply a reduced rate of not less than 5 % to the following transactions:
− (a) the supply of construction work for residential housing not provided as part of a social policy, excluding building materials, until 31 December 2007;
− (b) the supply of heat energy used by private households and small entrepreneurs who are not subject to VAT for heating and the production of hot water, excluding raw materials used to generate heat energy, until 31 December 2008.
− Member States which, pursuant to Annex E of Directive 77/388/EEC, on 1 January 1989 applied VAT to the transactions referred to in Article 132(1)(m) and (n) may also apply the conditions provided for in point (d) of the first paragraph when the said supply of goods or services by bodies governed by …
− Directive 2006/98/EC (OJ L ..., ..., p. ... (16) — (only point 2 of the Annex)
− |  | Article 13(A)(2)(a), first to fourth indents |  |  | Article 133(a) to (d) |
− |  | Article 14(1)(a) |  |  | Article 140(a) |
− |  | Article 24(2) |  |  | Article 292 |
− |  | Article 24a, first paragraph, first to twelfth indents |  |  | Article 287, points (7) to (16) |
+ In respect of the intra-Community acquisition of goods, the taxable amount shall be established on the basis of the same factors as are used ►C1 in accordance with Chapter 2** ◄ ** to determine the taxable amount for the supply of the same goods within the territory of the Member State concerned. In…
+ The Czech Republic may, until 31 December 2010, continue to apply a reduced rate of not less than 5 % to the supply of construction work for residential housing not provided as part of a social policy, excluding building materials.
+ 1. Cyprus may, ►M2 until 31 December 2010** ◄ **, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of pharmaceuticals and foodstuffs for human consumption, with the exception of ice cream, ice lollies, frozen yoghurt, water ice and similar…
+ 2. Cyprus may continue to apply a reduced rate of not less than 5 % to the supply of restaurant services, ►M2 until 31 December 2010** ◄ ** or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier.
+ Malta may, until ►M2 31 December 2010** ◄ **, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of foodstuffs for human consumption and pharmaceuticals.
+ 1. Poland may, until 31 December 2010, grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of certain books and specialist periodicals.
+ 2. Poland may, until 31 December 2010 or until the introduction of definitive arrangements, as referred to in Article 402, whichever is the earlier, continue to apply a reduced rate of not less than 7 % to the supply of restaurant services.
+ 3. Poland may, until 31 December 2010, continue to apply a reduced rate of not less than 3 % to the supply of foodstuffs as referred to in point (1) of Annex III.
+ 4. Poland may, until 31 December 2010, continue to apply a reduced rate of not less than 7 % to the supply of services, not provided as part of a social policy, for construction, renovation and alteration of housing, excluding building materials, and to the supply before first occupation of resident…
+ 1. Slovenia may, ►M2 until 31 December 2010** ◄ ** or until the introduction of definitive arrangements as referred to in Article 402, whichever is the earlier, continue to apply a reduced rate of not less than 8,5 % to the preparation of meals.
+ 2. Slovenia may, ►M2 until 31 December 2010** ◄ **, continue to apply a reduced rate of not less than 5 % to the supply of construction, renovation and maintenance work for residential housing not provided as part of a social policy, excluding building materials.
+ Member States which, pursuant to Annex E of Directive 77/388/EEC, on 1 January 1989 applied VAT to the transactions referred to in Article 132(1)(m) and (n) ►C1 may also apply the conditions provided for in point (d) of the first paragraph of this Article** ◄ ** when the said supply of goods or serv…
+ Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129) — (only point 2 of the Annex)
+ | ▼C1 |  |
+ | Directive 2006/98/EC | 1 January 2007 |
+ | ▼B |  |
+ |  | Article 13(A)(2)(a), first to fourth indents |  |  | ►C1 Article 133, first paragraph, points (a) to (d)** ◄ ** |
+ |  | Article 14(1)(a) |  |  | ►C1 Article 143 (a)** ◄ ** |
+ |  | ►C1 Article 24(2), introductory sentence** ◄ ** |  |  | Article 292 |
+ |  | ►C1 Article 24a, first paragraph, first to tenth indents** ◄ ** |  |  | Article 287, points (7) to (16) |
+ | ▼C1 |  |  |  |  |
+ |  | Article 24a, second paragraph |  |  | — |
+ | ▼B |  |  |  |  |
+ |  | ►C1 Article 26a(B)(2), first to fourth indents** ◄ ** |  |  | Article 314(a) to (d) |
+ |  | — ►C1 paragraph 2(b), first and second subparagraphs** ◄ ** |  |  | Article 243(1) and (2) |
+ |  | ►C1 Article 28p(7), second subparagraph, second and third indents** ◄ ** |  |  | ►C1 Article 410(2)(a) and (b)** ◄ ** |
+ |  |  |  | ►C1 Annex VIII(7), point (1)(b), third subparagraph, of the 2003 Act of Accession** ◄ ** | Article 384(b) |
+ (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129).
+ (2) OJ 71, 14.4.1967, p. 1301. Directive as last amended by Directive 77/388/EEC.