Council Directive (EU) 2016/856 Article 1

Article 1

Article 97 of Directive 2006/112/EC is replaced by the following: ‘Article 97 From 1 January 2016 until 31 December 2017, the standard rate may not be lower than 15 %.’.

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Other provisions in Council Directive (EU) 2016/856

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 1 of Council Directive (EU) 2016/856 (LawPlayer, data as of 2026-07-04)

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