What changed, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
2015-01-01 → 2016-06-01 · no interpretation, just the text delta
| on 2015-01-01 | eu-eurlex:32006l0112:2015-01-01 (2015-01-01 → 2016-05-31) · official source ↗ |
| on 2016-06-01 | eu-eurlex:32006l0112:2016-06-01 (2016-06-01 → 2018-07-16) · official source ↗ |
Open the structured article comparison → matched by provision anchor when continuity is sufficient; otherwise Lex refuses rather than inventing changes
977 line(s) in the old middle, 977 in the new; 857 unchanged leading and 3,024 trailing lines trimmed.
+ From 1 January 2016 until 31 December 2017, the standard rate may not be lower than 15 %. − From 1 January 2011 until 31 December 2015, the standard rate may not be lower than 15 %. + 3. ►M12 Member States applying the mechanism provided for in paragraph 1 shall, on the basis of the evaluation criteria provided for under point (c) of paragraph 2, submit a report to the Commission no later than 30 June 2017.** ◄ ** The report shall clearly indicate the information to be treated as… − 3. ►M12 Member States applying the mechanism provided for in paragraph 1 shall, on the basis of the evaluation criteria provided for under point (c) of paragraph 2, submit a report to the Commission no later than 30 June 2017.** ◄ **
| tier | A, publisher-supplied validity dates |
| history begins | publisher |
| index built | 2026-08-07T19:46:23Z · corpus 8d5e859 |
| stamp signature | valid (ECDSA-P256) |