Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax

• CELEX: Directive 2009/47/EC
• Articles: 5

Article 1

Directive 2006/112/EC is hereby amended as follows:

1.

the following Article shall be inserted:

‘Article 104a

Cyprus may apply one of the two reduced rates provided for in Article 98 to the supply of liquid petroleum gas (LPG) in cylinders.’;

2.

Article 105 shall be replaced by the following:

‘Article 105

1.   Portugal may apply one of the two reduced rates provided for in Article 98 to the tolls on bridges in the Lisbon area.

2.   Portugal may, in the case of transactions carried out in the autonomous regions of the Azores and Madeira and of direct importation into those regions, apply rates lower than those applying on the mainland.’;

3.

Chapter 3 of Title VIII shall be deleted;

4.

the following point shall be added to Article 111 with effect from 1 January 2011:

‘(c)

by Malta in respect of the supply of foodstuffs for human consumption and pharmaceuticals.’;

5.

in Article 114(1), the second subparagraph shall be replaced by the following:

‘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.’;

6.

Article 115 shall be replaced by the following:

‘Article 115

Member States which, at 1 January 1991, were applying a reduced rate to children’s clothing, children’s footwear or housing may continue to apply such a rate to the supply of those goods or services.’;

7.

Article 116 shall be deleted;

8.

in Article 117, paragraph 1 shall be deleted;

9.

in Article 125, paragraph 2 shall be deleted;

10.

Article 127 shall be deleted with effect from 1 January 2011;

11.

in Article 128, paragraph 2 shall be deleted;

12.

in Article 129, paragraph 1 shall be deleted;

13.

Annex III shall be amended in accordance with the Annex to this Directive;

14.

Annex IV shall be deleted.

Article 2

Member States shall forthwith communicate to the Commission the text of the laws, regulations and administrative provisions which they adopt in the field covered by this Directive.

When they are adopted by Member States, those measures 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.

Article 3

This Directive shall enter into force on the first day of the first month following its publication in the Official Journal of the European Union .

Article 4

This Directive is addressed to the Member States.

Schedules & Appendices

ANNEX

ANNEX

Annex III to Directive 2006/112/EC is hereby amended as follows:

1.

Point 6 is replaced by the following:

‘(6)

supply, including on loan by libraries, of books on all physical means of support (including brochures, leaflets and similar printed matter, children’s picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or predominantly devoted to advertising;’;

2.

the following points are inserted:

‘(10a)

renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of the service supplied;

(10b)

window-cleaning and cleaning in private households;’;

3.

the following point is inserted:

‘(12a)

restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages;’;

4.

the following points are added:

‘(19)

minor repairing of bicycles, shoes and leather goods, clothing and household linen (including mending and alteration);

(20)

domestic care services such as home help and care of young, elderly, sick or disabled;

(21)

hairdressing.’.