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New version applies from 01/06/2009. 81 provisions change. Later versions: 24/07/2009, 01/01/2010, 15/01/2010, 09/04/2010, 11/08/2010, 01/01/2011, 01/01/2013, 01/07/2013, 15/08/2013, 01/01/2014, 01/01/2015, 01/06/2016, 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Article 117 changes in this version: compare with the current text.

Article 117

Article 117

1.For the purposes of applying Article 115, Austria may continue to apply a reduced rate to restaurant services.

2.Austria may apply one of the two reduced rates provided for in Article 98 to the letting of immovable property for residential use, provided that the rate is not lower than 10 %.

Official text · consolidated version 21/01/2009 (no longer in force) Open full page ↗
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