1. The rate applicable to taxable transactions shall be that in force at the time of the chargeable event. However:
(a) in the cases provided for in the second and third subparagraphs of Article 10(2), the rate to be used shall be that in force when the tax becomes chargeable;
(b) in the cases provided for in the second and third subparagraphs of Article 10(3), the rate applicable shall be that in force at the time when the tax becomes chargeable.
2. In the event of changes in the rates, Member States may:
- effect adjustments in the cases provided for in paragraph 1(a) in order to take account of the rate applicable at the time when the goods or services were supplied,
- adopt all appropriate transitional measures.
The standard rate of value added tax shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and for the supply of services. From 1 January 2006 until 31 December 2010, the standard rate may not be