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

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
,
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 European Economic and Social Committee (1),
Whereas:
(1) 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), lays down that the Council shall decide on the level of the standard rate to be applied after 31 December 2005.
(2) 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 States from leading to structural imbalances within the Community and distortions of competition in some sectors of activity.
(3) 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.
(4) Directive 77/388/EEC should be amended accordingly,