From 1975-1985 the system was based on a maximum of 1 % of VAT, but in 1985 the Council raised the ceiling to 1.4%.
No 1975.-1985.gadam sistēma paredzēja, ka valstis iemaksās ne vairāk kā 1% no PVN, bet 1985.gadā Padome noteica 1,4% griestu līmeni.