- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/01/2020)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
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.
Mae legislation.gov.uk yn cyhoeddi fersiwn y DU. Mae EUR-Lex yn cyhoeddi fersiwn yr UE. Mae Archif Gwe Ymadael â’r UE yn rhoi cipolwg ar fersiwn EUR-Lex o ddiwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.).
Version Superseded: 12/12/2020
Cyhoeddir Cyfarwyddebau’r UE ar y wefan hon i gynorthwyo croesgyfeirio o ddeddfwriaeth y DU. Ers diwrnod cwblhau’r cyfnod gweithredu (31 Rhagfyr 2020 11.00 p.m.) nid oes unrhyw ddiwygiadau wedi'u cymhwyso i'r fersiwn hon.
The Czech Republic may, until 31 December 2010 , continue to apply a reduced rate of not less than 5 % to the supply of construction work for residential housing not provided as part of a social policy, excluding building materials.]
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Textual Amendments
1.Cyprus may, [F1until 31 December 2010], continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of pharmaceuticals and foodstuffs for human consumption, with the exception of ice cream, ice lollies, frozen yoghurt, water ice and similar products and savoury food products (potato crisps/sticks, puffs and similar products packaged for human consumption without further preparation).
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Textual Amendments
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Textual Amendments
1. Poland may, until 31 December 2010 , grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of certain books and specialist periodicals.
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3. Poland may, until 31 December 2010 , continue to apply a reduced rate of not less than 3 % to the supply of foodstuffs as referred to in point (1) of Annex III.
4. Poland may, until 31 December 2010 , continue to apply a reduced rate of not less than 7 % to the supply of services, not provided as part of a social policy, for construction, renovation and alteration of housing, excluding building materials, and to the supply before first occupation of residential buildings or parts of residential buildings, as referred to in Article 12(1)(a).]
Textual Amendments
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2.Slovenia may, [F1until 31 December 2010], continue to apply a reduced rate of not less than 5 % to the supply of construction, renovation and maintenance work for residential housing not provided as part of a social policy, excluding building materials.
Textual Amendments
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