Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Pan adawodd y DU yr UE, cyhoeddodd legislation.gov.uk ddeddfwriaeth yr UE a gyhoeddwyd gan yr UE hyd at ddiwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.). Ar legislation.gov.uk, mae'r eitemau hyn o ddeddfwriaeth yn cael eu diweddaru'n gyson ag unrhyw ddiwygiadau a wnaed gan y DU ers hynny.
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
The Council may, acting unanimously on a proposal from the Commission, allow Member States to apply until 31 December 2010 at the latest the reduced rates provided for in Article 98 to services listed in Annex IV.
The reduced rates may be applied to services from no more than two of the categories set out in Annex IV.
In exceptional cases a Member State may be allowed to apply the reduced rates to services from three of those categories.
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