Council Directive 2001/4/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be applied (See corrigendum, OJ L 26, 27.01.2001, p.40)
Modified by
  • Council Directive 2006/112/ECof 28 November 2006on the common system of value added tax, 32006L0112, December 11, 2006
Corrected by
  • Corrigendum to Council Directive 2001/41/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the lengh of time during which the minimum standard rate is to be applied, 32001L0004R(01), January 27, 2001
Council Directive 2001/4/ECof 19 January 2001amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be applied THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European ParliamentOpinion delivered on 14 December 2000 (not yet published in the Official Journal)., Having regard to the opinion of the Economic and Social CommitteeOpinion delivered on 29 November 2000 (not yet published in the Official Journal)., Whereas: (1)Article 12(3)(a) of the sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessmentOJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2000/65/EC (OJ L 269, 21.10.2000, p. 44)., hereinafter referred to as the sixth VAT Directive, lays down that the Council is to decide on the level of the standard rate applicable after 31 December 2000. (2)While the standard rate of value added tax currently in force in the various Member States, combined with the mechanism of the transitional system, has ensured that this system has functioned to an acceptable degree, it is nonetheless important to prevent a growing divergence in the standard rates of VAT applied by the Member States from leading to structural imbalances in the Community and distortions of competition in some sectors of activity, at least in the period in which a new VAT strategy is being implemented to simplify and modernise current Community legislation on VAT, as set out in the Commission Communication of 7 June 2000. (3)It is therefore appropriate to maintain the current minimum standard rate at 15 % for a further period long enough to allow the strategy for simplification and modernisation to be implemented, HAS ADOPTED THIS DIRECTIVE:
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