Council Directive 2004/15/EC of 10 February 2004 amending Directive 77/388/EEC to extend the facility allowing Member States to apply reduced rates of VAT to certain labour-intensive services
Basic information
Dates Date of document:
  • February 10, 2004
Date of publication:
  • February 21, 2004
Date of effect:
  • January 1, 2004
    • Application - See Art 2
  • February 10, 2004
    • Entry into force - Date of document See Art 2
Date of end of validity:
Modified by
Repealed by:
Modifies
Modifies:
Affected by case
Legal basis
  • Treaty establishing the European Community (Nice consolidated version) Part Three: Community policies Title VI: Common rules on competition, taxation and approximation of laws Chapter 2: Tax provisions Article 93 Article 99 - EC Treaty (Maastricht consolidated version) Article 99 - EEC Treaty
EuroVoc Vocabulary
  • VAT rate
  • Employment policy
  • Tax harmonisation
  • Turnover tax/VAT
  • Value added tax
  • Provision of services
  • Approximation of laws
  • Taxation
  • VAT