Council Directive (EU) 2016/856 of 25 May 2016 amending Directive 2006/112/EC on the common system of value added tax, as regards the duration of the obligation to respect a minimum standard rate
Introductory Text
Article 1.Article 97 of Directive 2006/112/EC is replaced by the following:...
Article 2.(1) Member States shall bring into force the laws, regulations...
Article 3.This Directive shall enter into force on the day following...
Article 4.This Directive is addressed to the Member States.
Signature