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Preamble
Recitals 67
Title I - SUBJECT MATTER AND SCOPE (Article 1-4) 4
Title II - TERRITORIAL SCOPE (Article 5-8) 4
Title III - TAXABLE PERSONS (Article 9-13) 5
Title IV - TAXABLE TRANSACTIONS (Article 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 32
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 21
Title VIII - RATES (Article 93-129) 31
- Chapter 1 - Application of rates (Article 93-95) 3
- Chapter 2 - Structure and level of rates (Article 96-105) 11
  - Section 1 - Standard rate (Article 96-97) 2
  - Section 2 - Reduced rates (Article 98-101) 4
    
    Article 98
    
    Article 99
    
    Article 100
    
    Article 101
  - Section 3 - Particular provisions (Article 102-105) 5
- Chapter 4 - Special provisions applying until the adoption of definitive arrangements (Article 109-122) 13
- Chapter 5 - Temporary provisions (Article 123-129) 4
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 29
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 92
Title XII - SPECIAL SCHEMES (Article 281-369k) 100
Title XIII - DEROGATIONS (Article 370-396) 30
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

Article 101

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Article 101

By 30 June 2007 at the latest the Commission shall present to the European Parliament and the Council an overall assessment report on the impact of reduced rates applying to locally supplied services, including restaurant services, notably in terms of job creation, economic growth and the proper functioning of the internal market, based on a study carried out by an independent economic think-tank.

Official text · consolidated version 01/06/2016 (no longer in force) Open full page ↗