Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the comm…

as it stood on 2018-06-22, permalink: /eu-eurlex/32018l0912/2018-06-22

Point-in-time view as at 2018-06-22. This version has been superseded, it applied 2018-06-22 → open.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

The standard rate shall 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 September 2018 at the latest. They shall immediately communicate the text of those measures to the Commission.

When Member States adopt those measures, 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 a reference is to be made.

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 twentieth 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	2018-06-22 → this version applied
valid	2018-06-22 → open publisher-asserted
type	DIR Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate
language	en
published	2018-06-22
lex_id	eu-eurlex:32018l0912:2018-06-22
record sha256	7b38f231ed2857d63dc0f3bdfcf504eab9e65889a34c68a094cf67ab51fcb1c0

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timeline next version (2018-06-22) →

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