Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Modified by
Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate
December 11, 2010 article 97 Replacement