Following art. 102 of the EU VAT Directive 2006/112/EC, a Member States needs to consult with the EU VAT Commitee when it wants to apply a reduced VAT rate on natural gas, electricity or district heating.
Article 102 of the EU VAT Directive 2006/112/EC
After consultation of the VAT Committee, each Member State may apply a reduced rate to the supply of natural gas, electricity or district heating.
Source
- WP 1035 – BE consultation reduced rate on electricity
- WP 1035 Addendum – BE consultation reduced rate electricity
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