Law of Value-Added Tax, Finance Act 2017 (Volume 2)
Section 3
Particular provisions
[Article 102
s46
After consultation of the VAT Committee, each Member State may apply a reduced rate to the supply of natural gas, electricity or district heating.]...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.