[F1Article 97 U.K.
From 1 January 2016 until 31 December 2017 , the standard rate may not be lower than 15 %.]
Council Directive 2006/112/ECShow full title
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
From 1 January 2016 until 31 December 2017 , the standard rate may not be lower than 15 %.]