Council of the European Union 19 January 2001, Council Directive 2001/4/EC of 19 January 2001 amending the sixth Directive (77/388/EEC) on the common system of value added tax, with regard to the length of time during which the minimum standard rate is to be applied (See corrigendum, OJ L 26, 27.01.2001, p.40)

Also known as

This directive amends the sixth VAT Directive to maintain the minimum standard VAT rate at 15% from January 2001 to December 2005. It aims to prevent structural imbalances and competition distortions in the EU while implementing a new VAT strategy. Member States are required to comply with this directive by January 2001, incorporating it into national law.AI