The Council Directive considers the need to modernise and update the list of goods and services eligible for reduced rates, amending the Directive 2006/112/EC to allow the application of reduced rates for specific social policy objectives, to ensure clarity, and to consider the neutrality principle, namely, by ensuring the same treatment, in terms of VAT rates, for the renting or leasing and the supply of certain goods.
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ID | ABB17 |
dct:type | eira:BindingInstrument |
dct:publisher | |
dct:modified | |
dct:description | |
dct:spatial | [ EU | National | Sub-national ] |
eira:supporting_a_TES | [ Yes | No ] |
eira:implementation_supported_by_a_TES | [ Yes | No ] |
eira:view | Legal view |
vat4sme:legislation_priority | 1 |