Council Directive (EU) 2018/912Show full title

1. Introductory Text

2. Article 1. Article 97 of Directive 2006/112/EC is replaced by the following: The standard rate shall not be lower than 15 %. .

3. Article 2. (1) Member States shall bring into force the laws, regulations and...

4. Article 3. This Directive shall enter into force on the twentieth day...

5. Article 4. This Directive is addressed to the Member States.

6. Signature