Council Decision of 30 January 2007 authorising Romania to apply a reduced rate of VAT to certain labour-intensive services referred to in Article 106 of Directive 2006/112/EC (2007/50/EC)

Article 1

Under Article 55 of the 2005 Act of Accession, read in conjunction with Articles 106 and 108 of Directive 2006/112/EC, Romania is authorised to apply, from the entry into force of the 2005 Treaty of Accession until 31 December 2010, the reduced rates provided for in Article 98 to the following services, referred to in points 1 and 4 of Annex IV to Directive 2006/112/EC:

(a)

minor services of repairing clothing and household linen (including mending and alteration);

(b)

domestic care services.

Article 2

This Decision shall apply from the date of entry into force of the 2005 Treaty of Accession, and shall cease to have effect on 31 December 2010.

Article 3

This Decision is addressed to Romania.

Done at Brussels, 30 January 2007.

For the Council

The President

P. Steinbrück