Following art. 102 of the EU VAT Directive 2006/112/EC, a Member States needs to consult with the EU VAT Commitee when it wants to apply a reduced VAT rate on natural gas, electricity or district heating.
Article 102 of the EU VAT Directive 2006/112/EC
After consultation of the VAT Committee, each Member State may apply a reduced rate to the supply of natural gas, electricity or district heating.
Source WP 1030 – PL consultation Reduced rate electricity and district heating – EN
Latest Posts in "European Union"
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
- Successful Implementation of VAT in the Digital Age (ViDA) Discussed with Commissioner Hoekstra
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
