Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Modified by
Council Directive (EU) 2016/856 of 25 May 2016 amending Directive 2006/112/EC on the common system of value added tax, as regards the duration of the obligation to respect a minimum standard rate
June 1, 2016 article 97 Replacement