Title VIII: Rates
Chapter 4: Special provisions applying until the adoption of definitive arrangements
Article 114
1. Member States which, on 1 January 1993, were obliged to increase their standard rate in force at 1 January 1991 by more than 2 % may apply a reduced rate lower than the minimum laid down in Article 99 to the supply of goods and services in the categories set out in Annex III.
[1] 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.
2. Member States may not rely on paragraph 1 to introduce exemptions with deductibility of the VAT paid at the preceding stage.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M5