http://www.legislation.gov.uk/id/eudr/2006/112

TITLE VIIIRATES

CHAPTER 2Structure and level of rates

Section 1Standard rate

F1Article 97

The standard rate shall not be lower than 15 %.

Annotations:

Amendments (Textual)

F1Substituted by Council Directive (EU) 2018/912 of 22 June 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the obligation to respect a minimum standard rate.