Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
The services referred to in Article 106 must meet the following conditions:
they must be labour-intensive;
they must largely be provided direct to final consumers;
they must be mainly local and not likely to cause distortion of competition.
There must also be a close link between the decrease in prices resulting from the rate reduction and the foreseeable increase in demand and employment. Application of a reduced rate must not prejudice the smooth functioning of the internal market.
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