Article 95 Directive 2006/112/EC
Application of rates
Title VIII · Rates › Chapter 1 · Application of rates
Text of Article 95
Where rates are changed, Member States may, in the cases referred to in Articles 65 and 66, effect adjustments in order to take account of the rate applying at the time when the goods or services were supplied.
Member States may also adopt all appropriate transitional measures.
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