Council Directive 2001/4/EC 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 (See corrigendum, OJ L 26, 27.01.2001, p.40)
Date: 2001-01-19
Institutions: Council of the European Union
Subjects: EU Member State, VAT, VAT rate, application of EU law, goods and services, provision of services

24.1.2001

EN

Official Journal of the European Communities

L 22/17

COUNCIL DIRECTIVE 2001/41/EC

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 VAT
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 the transitional 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 VAT applied by the Member
States from leading to structural
imbalances in the
Community and distortions of competition in some
sectors of activity, at least in the period in which a new
VAT strategy is being implemented to simplify and
modernise current Community legislation on VAT, as set
out in the Commission 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,

‘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 %.

from the Commission and after
On a proposal
consulting
and the
European Parliament
the
Economic and Social Committee, the Council shall
decide unanimously on the level of the standard 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.

When Member States adopt these measures, they shall contain
a reference to this Directive or shall be accompanied by such
reference on the occasion of their official publication. The
methods of making such reference 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.

HAS ADOPTED THIS DIRECTIVE:

Done at Brussels, 19 January 2001.

Article 1

The first and second subparagraphs of Article 12(3)(a) of the
sixth VAT Directive shall be replaced by the following:

For the Council

The President

B. RINGHOLM

(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).