Council Directive (EU) 2016/856 of 25 May 2016 amending Directive 2006/112/EC on the common system of value added tax, as regards the duration of the obligation to respect a minimum standard rate.

From 1 January 2016 until 31 December 2017, the standard rate may not be lower than 15 %.

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Rubriek: Europees belastingrecht, Omzetbelasting

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