Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduc…

as it stood on 2009-05-05, permalink: /eu-eurlex/32009l0047/2009-05-05--e6a476460c6a2cdf56e2d555b492bbf59f09d869d4df73e01f069ff403ff4569

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Outline, 4 provisions

art_1 art_2 art_3 art_4

art_1 #art_1

Article 1

Directive 2006/112/EC is hereby amended as follows:

1.	the following Article shall be inserted:‘Article 104aCyprus may apply one of the two reduced rates provided for in Article 98 to the supply of liquid petroleum gas (LPG) in cylinders.’;

2.	Article 105 shall be replaced by the following:‘Article 1051. Portugal may apply one of the two reduced rates provided for in Article 98 to the tolls on bridges in the Lisbon area.2. Portugal may, in the case of transactions carried out in the autonomous regions of the Azores and Madeira and of direct importation into those regions, apply rates lower than those applying on the mainland.’;

3.	Chapter 3 of Title VIII shall be deleted;

4.	the following point shall be added to Article 111 with effect from 1 January 2011:‘(c)by Malta in respect of the supply of foodstuffs for human consumption and pharmaceuticals.’;
‘(c)	by Malta in respect of the supply of foodstuffs for human consumption and pharmaceuticals.’;

5.	in Article 114(1), the second subparagraph shall be replaced by the following:‘The Member States referred to in the first subparagraph may also apply such a rate to children’s clothing and children’s footwear and housing.’;

6.	Article 115 shall be replaced by the following:‘Article 115Member States which, at 1 January 1991, were applying a reduced rate to children’s clothing, children’s footwear or housing may continue to apply such a rate to the supply of those goods or services.’;

7.	Article 116 shall be deleted;

8.	in Article 117, paragraph 1 shall be deleted;

9.	in Article 125, paragraph 2 shall be deleted;

10.	Article 127 shall be deleted with effect from 1 January 2011;

11.	in Article 128, paragraph 2 shall be deleted;

12.	in Article 129, paragraph 1 shall be deleted;

13.	Annex III shall be amended in accordance with the Annex to this Directive;

14.	Annex IV shall be deleted.

art_2 #art_2

Article 2

Member States shall forthwith communicate to the Commission the text of the laws, regulations and administrative provisions which they adopt in the field covered by this Directive.

When they are adopted by Member States, those measures 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.

art_3 #art_3

Article 3

This Directive shall enter into force on the first day of the first month following 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	2009-05-05 → this publisher state was selected
publisher state	publisher version 2009-05-05 → 2009-05-31 publisher-asserted
type	DIR Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax
language	en
published	2009-05-05
lex_id	eu-eurlex:32009l0047:2009-05-05--e6a476460c6a2cdf56e2d555b492bbf59f09d869d4df73e01f069ff403ff4569
record sha256	ca999d3e26163ec8e5e7f306b7f4caaa10a36d2f9628b26ecf68dcefca70d99c

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tier	A, publisher-supplied consolidated wording-state dates
history begins	publisher
index built	2026-08-15T09:01:06Z · corpus e9c4df0981c855855a1a28218cf086ddeb5bb691
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