VAT Directive — Article 95

The article's text

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.
CHAPTER 2
Structure and level of rates
Section 1
Standard rate

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

EU citizen

Who	Country	What they wrote
Christian AMAND	BE	ons and services. As a complement to the abolition of customs duties, the EEC Treaty also prohibited indirect tax discrimination (article 95) while allowing border tax adjustments, as under the GATT and the Treaty of Paris (ECSC Treaty)43 (articles 96 and 97). ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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