On April 5, Directive 2022/542 was published in the Official Journal of the European Union, which modifies the VAT Directive with regard to tax rates.
In a previous post on this blog, we explained how the rules on VAT rates have been too restrictive, limiting the freedom of Member States to establish these rates. The rule in force until the approval of the new Directive determined the application of a general rate to the vast majority of supplies of goods and services, establishing an exhaustive list of certain products and services to which the reduced rates could be applied if it so decided. each member state .
Source Legaltoday
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