translate English to French: The report extends the transitional system introduced by Council Directive 92/77/EEC, which introduced a minimum rate of VAT, establishing that the standard rate could not be lower than 15%.
Le rapport prolonge l'application du régime transitoire instauré par la directive 92/77/CEE du Conseil, qui fixe un seuil normal minimal de 15% en dessous duquel le taux de TVA ne devrait pas descendre.