Council Directive 2006/112/EC Article 117
Title VIII: Rates
Chapter 4: Special provisions applying until the adoption of definitive arrangements
Article 117
[1] ………
2. Austria may apply one of the two reduced rates provided for in Article 98 to the letting of immovable property for residential use, provided that the rate is not lower than 10 %.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M5