Council Directive 2005/92/EC of  12 December 2005  amending Directive 77/388/EEC with regard to the length of time during which the minimum standard rate of VAT is to be applied
Date: 2005-12-12
Institutions: Council of the European Union
Subjects: VAT rate, tax harmonisation

28.12.2005

EN

Official Journal of the European Union

L 345/19

COUNCIL DIRECTIVE 2005/92/EC

of 12 December 2005

amending Directive 77/388/EEC with regard to the length of time during which the minimum
standard rate of VAT is to be applied

THE COUNCIL OF THE EUROPEAN UNION,

(4)

Directive 77/388/EEC should be amended accordingly,

Having regard to the Treaty
Community, and in particular Article 93 thereof,

establishing the European

HAS ADOPTED THIS DIRECTIVE:

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 European Economic and
Social Committee (1),

Whereas:

(1)

(2)

(3)

The second subparagraph of 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 (2),
the
Council shall decide on the level of the standard rate
to be applied after 31 December 2005.

lays down that

The standard rate of value added tax (VAT) currently in
force in the various Member States, combined with the
mechanisms 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
imbalances within the
States from leading to structural
Community and distortions of competition in some
sectors of activity.

It
is therefore appropriate to maintain the minimum
standard rate at 15 % for a further period long enough
to cover the ongoing implementation of the strategy to
simplify and modernise current Community legislation
on VAT.

Article 1

The first and second subparagraphs of Article 12(3)(a) of
Directive 77/388/EEC shall be replaced by the following:

‘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 2006 until 31 December 2010, the
standard rate may not be less than 15 %.

The Council shall decide, in accordance with Article 93 of the
Treaty, on the level of the standard rate to be applied after 31
December 2010.’

Article 2

1. Member States shall bring into force the laws, regulations
and administrative provisions necessary to comply with this
from 1 January 2006. They shall
Directive with effect
forthwith inform the Commission thereof.

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

the measures,

3. 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

(1) Not yet published in the Official Journal.
(2) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive

2004/66/EC (OJ L 168, 1.5.2004, p. 35).

This Directive shall enter into force on the day of its publication
in the Official Journal of the European Union.

L 345/20

EN

Official Journal of the European Union

28.12.2005

This Directive is addressed to the Member States.

Article 4

Done at Brussels, 12 December 2005.

For the Council
The President

J. STRAW