Article 98a Directive 2006/112/EC
Reduced rates
Title VIII · Rates › Chapter 2 · Structure and level of rates › Section 2 · Reduced rates
Text of Article 98a
The reduced rates and the exemptions referred to in Article 98(1) and (2) shall not apply to supplies of works of art, collectors’ items and antiques to which the special arrangements of Title XII, Chapter 4, are being applied.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 98a: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 125 · 18 November 2024 · document 6.1. New Article 98a – Council Directive (EU) 2022/542 – changes in need of transposition