Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 97

Article 97

1.   From 1 January 2006 until 31 December 2010, the standard rate may not be less than 15 %. 2.   The Council shall decide, in accordance with Article 93 of the Treaty, on the level of the standard rate to be applied after 31 December 2010.