Council Directive (EU) 2016/856 of 25 May 2016 amending Directive 2006/112/EC on the commo…

as it stood on 2016-05-25, permalink: /eu-eurlex/32016l0856/2016-05-25

Point-in-time view as at 2016-05-25. This version has been superseded, it applied 2016-05-25 → open.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 2016 until 31 December 2017, 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 August 2016. They shall immediately inform the Commission thereof.

When Member States adopt those 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 main measures 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 that 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	2016-05-25 → this version applied
valid	2016-05-25 → open publisher-asserted
type	DIR Council Directive (EU) 2016/856 of 25 May 2016 amending Directive 2006/112/EC on the common system of value added tax, as regards the duration of the obligation to respect a minimum standard rate
language	en
published	2016-05-25
lex_id	eu-eurlex:32016l0856:2016-05-25
record sha256	9d243f451016569b06c26f3f1c3b887bb23bb16327437639c4fe1e3580eb4f9d

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timeline next version (2016-05-25) →

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