Council Directive 2006/112/ECShow full title

Article 117 U.K.

F1 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Austria may apply one of the two reduced rates provided for in Article 98 to the letting of immovable property for residential use, provided that the rate is not lower than 10 %.

Textual Amendments

F1 Deleted by Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax.