#2268614
Ar na cúiseanna céanna, ba cheart go mbeadh an tsaoirse ag na Ballstáit ráta laghdaithe ar lú é ná an t-íosmhéid 5 % agus díolúine leis an gceart CBL ar ionchur a asbhaint a chur i bhfeidhm ach ní ach ar sholáthairtí earraí nó seirbhísí a chumhdaítear le huasmhéid de sheacht bpointe in Iarscríbhinn III a ghabhann le Treoir 2006/112/CE, arna roghnú as measc soláthair na n-earraí agus na seirbhísí a mheastar go bhfreastalaíonn siad ar riachtanais bhunúsacha, eadhon, na cinn sin a bhaineann le soláthar earraí bia, uisce, cógas leighis, táirgí cógaisíochta, táirgí sláinte agus sláintíochta, iompar daoine agus míreanna cultúrtha faoi leith (leabhair, nuachtáin agus tréimhseacháin), nó as measc soláthar earraí agus seirbhísí a liostaítear in Iarscríbhinn III a ghabhann le Treoir 2006/112/CE a gcuireann Ballstáit eile rátaí laghdaithe is lú ná an t-íosmhéid 5 % i bhfeidhm orthu nó díolúintí lena ngabhann an ceart CBL ar ionchur a asbhaint, ar an gcoinníoll go ndéanfar na spriocdhátaí is infheidhme a urramú.
For the same reasons, Member States should be free to apply a reduced rate lower than the minimum of 5 % and an exemption with the right to deduct input VAT, but only to supplies of goods or services covered in a maximum of seven points in Annex III to Directive 2006/112/EC that they have chosen among the supplies of goods and services considered to cover basic needs, namely those related to the supply of foodstuffs, water, medicines, pharmaceutical products, health and hygiene products, transport of persons and certain cultural items (books, newspapers and periodicals), or among other supplies of goods and services listed in Annex III to Directive 2006/112/EC to which other Member States apply reduced rates lower than the minimum of 5 % or exemptions with the right to deduct input VAT, as long as they respect the applicable deadlines.