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"B COUNCIL DIRECTIVE "C1 2001/4/EC 3
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
(OJ L 22, 24.1.2001, p. 17)
Corrected by:
"C1 Corrigendum, OJ L 26, 27.1.2001, p. 40 (2001/41)2001L0004 — EN — 01.01.2001 — 000.001 — 1
COUNCIL DIRECTIVE "C1 2001/4/EC 3
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
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 Parliament (
1),
Having regard to the opinion of the Economic and Social Committee (2),
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 assessment (
3), hereinafter referred to as the sixth
V AT 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 thetransitional 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 V AT applied by the Member Statesfrom leading to structural imbalances in the Community anddistortions of competition in some sectors of activity, at least in the
period in which a new V AT strategy is being implemented to simplify
and modernise current Community legislation on V AT, as set out in theCommission 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:
Article 1
The first and second subparagraphs of Article 12(3)(a) of the sixth V AT
Directive shall be replaced by the following:
‘3. (a) The standard rate of value added tax shall be fixed by each
Member State as a percentage of the taxable amount and shall be
the same for the supply of goods and for the supply of services.From 1 January 2001 to 31 December 2005, this percentage may
not be less than 15 %.
On a proposal from the Commission and after consulting the
European Parliament and the Economic and Social Committee,the Council shall decide unanimously on the level of thestandard rate to be applied after 31 December 2005.’
Article 2
1. Member States shall bring into force the laws, regulations and
administrative provisions necessary to comply with this Directive before
1 January 2001. They shall forthwith inform the Commission thereof.!B
(1) Opinion delivered on 14 December 2000 (not yet published in the Official
Journal).
(2) Opinion delivered on 29 November 2000 (not yet published in the Official
Journal).
(3) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2000/65/EC (OJ
L 269, 21.10.2000, p. 44).2001L0004 — EN — 01.01.2001 — 000.001 — 2
When Member States adopt these measures, they shall contain a
reference to this Directive or shall be accompanied by such referenceon the occasion of their official publication. The methods of making suchreference shall be laid down by Member States.
2. Member States shall communicate to the Commission the text of the
provisions of national law which they adopt in the field covered by this
Directive.
Article 3
This Directive shall enter into force on the third day following that of its
publication in the Official Journal of the European Communities .
It shall apply from 1 January 2001.
Article 4
This Directive is addressed to the Member States.!B2001L0004 — EN — 01.01.2001 — 000.001 — 3