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