1. European
  2. Legislation (EU)
  3. EU Directives
  4. 2006
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  1. Directive 2006/112/EC - Value Added Tax Directive (VAT)
  2. Title VIII Rates (arts. 93-130)
  3. Chapter 2 Structure and level of rates (arts. 96-105b)
  4. Section 3 Particular provisions (arts. 102-105b)
  5. Article 102
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Version status: Deleted | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2022 - onwards
  Version 4 of 4    

Article 102

Deleted from 6 April 2022

After consultation of the VAT Committee, each Member State may apply a reduced rate to the supply of natural gas, electricity or district heating.

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