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 4 Special provisions applying until the adoption of definitive arrangements (arts. 109-122)
  4. Article 119
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Version status: Deleted | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2022 - onwards
  Version 3 of 3    

Article 119

Deleted from 6 April 2022

For the purposes of applying Article 118, Austria may apply a reduced rate to wines produced on an agricultural holding by the producer-farmer, provided that the rate is not lower than 12 %.

Comparing proposed amendment...
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