The rate applicable to taxable transactions shall be that in force at the time of the chargeable event. However, in the following situations, the rate applicable shall be that in force when VAT becomes chargeable: (a) in the cases referred to in Articles 65 and 66; (b) in the case of an intra-Community acquisition of goods; (c) in the cases, concerning the importation of goods, referred to in the second subparagraph of Article 71(1) and in Article 71(2).
1. The rate applicable to the intra-Community acquisition of goods shall be that applied to the supply of like goods within the territory of the Member State. 2. Subject to the option under Article 103(1) of applying a reduced rate to the importation of works of art, collectors' items or antiques, the rate applicable to the importation of goods shall be that applied to the supply of like goods within the territory of the Member State.
Where rates are changed, Member States may, in the cases referred to in Articles 65 and 66, effect adjustments in order to take account of the rate applying at the time when the goods or services were supplied. Member States may also adopt all appropriate transitional measures.
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.