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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 117

Article 117

1.   For the purposes of applying Article 115, Austria may continue to apply a reduced rate to restaurant services. 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 %.

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