Article 100 Directive 2006/112/EC
Reduced rates
Title VIII · Rates › Chapter 2 · Structure and level of rates › Section 2 · Reduced rates
Open in the compendium1 case ↓
Text of Article 100
By 31 December 2028 and every five years thereafter, the Commission shall submit to the Council a report on the scope of Annex III, accompanied by any appropriate proposals, where necessary.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 100: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 100 of Directive 2006/112/EC, most recent first.
- C-360/11 Commission v Spain Opinion · 25 October 2012 · Spain