VATcodexEU VAT case law · Court of Justice and General Court

Article 97 Directive 2006/112/EC

Standard rate

Title VIII · Rates › Chapter 2 · Structure and level of rates › Section 1 · Standard rate

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Text of Article 97

The standard rate shall not be lower than 15 %.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 97: 10 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 97 of Directive 2006/112/EC, most recent first.

  1. C-330/21 The Escape Center Judgment · 22 September 2022 · Belgium
  2. C-331/19 Staatssecretaris van Financiën (Reduced rate of VAT for aphrodisiacs) Judgment · 1 October 2020 · Netherlands
  3. C-390/15 RPO Opinion · 8 September 2016 · Poland
  4. C-678/13 Commission v Poland Judgment · 4 June 2015 · Poland
  5. C-502/13 Commission v Luxembourg Judgment · 5 March 2015
  6. C-639/13 Commission v Poland Judgment · 18 December 2014 · Poland
  7. C-360/11 Commission v Spain Judgment · 17 January 2013 · Spain
  8. C-41/09 Commission v Netherlands Judgment · 3 March 2011 · Netherlands
  9. C-49/09 Commission v Poland Judgment · 28 October 2010 · Poland
  10. C-492/08 Commission v France Judgment · 17 June 2010 · France