Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the comm…

as it stood on 2010-12-07, permalink: /eu-eurlex/32010l0088/2010-12-07

Point-in-time view as at 2010-12-07. This version has been superseded, it applied 2010-12-07 → open.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

Article 97 of Directive 2006/112/EC is replaced by the following:

‘Article 97

From 1 January 2011 until 31 December 2015, the standard rate may not be lower than 15 %.’.

art_2 #art_2

Article 2

Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 2011 at the latest. They shall forthwith communicate to the Commission the text of those provisions.

When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

Member States shall communicate to the Commission the text of the main 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 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	2010-12-07 → this version applied
valid	2010-12-07 → open publisher-asserted
type	DIR Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate
language	en
published	2010-12-07
lex_id	eu-eurlex:32010l0088:2010-12-07
record sha256	7347d56288014516a5a003b8c597fc35c5e404e8eb00cc326d36132c9c50e1d4

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timeline next version (2010-12-07) →

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