Member States which, at 1 January 1991, in accordance with Community law, were granting exemptions with deductibility of the VAT paid at the preceding stage or applying reduced rates lower than the minimum laid down in Article 99, in respect of goods and services other than those specified in Annex III, may apply the reduced rate, or one of the two reduced rates, provided for in Article 98 to the supply of such goods or services.
Version status: Deleted | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2022 - onwards
Article 113
Deleted from 6 April 2022