Council Directive of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates). , setting up the minimum standard rate at the level of 15%, to be applied initially until December 31, 1996.
Council Directive of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates). , setting up the minimum standard rate at the level of 15%, to be applied initially until December 31, 1996.