Context """Is díol sásaimh di go bhfuil sé beartaithe ag an gCoimisiún moltaí a dhéanamh i dtaca leis an tsolúbthacht a mhéadú do na Ballstáit i dtaca le rátaí laghdaithe CBL, lena mbeadh rogha ag na Ballstáit ráta nialasach CBL a úsáid i gcás táirgí sláintíochta.""" Reference "Conclúidí ón gComhairle Eorpach, 17-18 Márta 2016: http://www.consilium.europa.eu/ga/press/press-releases/2016/03/18-european-council-conclusions/ (27.6.2016)"
Definition rate of value-added tax which is lower than the standard rate Reference "Council-EN, based on: - European Commission > Press releases database > Press release details > 'Reduced rates of VAT: frequently asked questions', 16.7.2003, http://europa.eu/rapid/press-release_MEMO-03-149_en.htm?locale=en [14.4.2016] - Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, CELEX:32006L0112 "
Comment "Under EU law, Member States may apply either one or two reduced rates of VAT, which may not be less than 5% of the taxable amount and may be applied only to certain categories of goods and services. Note Ref.: Council-EN, based on Articles 98 and 99 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, CELEX:32006L0112"
Definition taux de taxe sur la valeur ajoutée fixé à un niveau inférieur au taux normal Reference "Conseil-FR, d'après: - site web de la Commission européenne, Communiqué de presse du 16 juillet 2003, ""Taux réduits de TVA: questions fréquemment posées - Pourquoi la Commission ne propose-t-elle pas une extension des taux réduits plus importante?"", http://europa.eu/rapid/press-release_MEMO-03-149_fr.htm [22.4.2016] et - directive 2006/112/CE du Conseil relative au système commun de taxe sur la valeur ajoutée, CELEX:32006L0112/FR (voir en particulier les art. 98 et 99)"
ráta forlaghdaithe Reference "Togra le haghaidh TREOIR ÓN gCOMHAIRLE lena leasaítear Treoir 2006/112/CE ón gComhairle a mhéid a bhaineann le bearta sealadacha i ndáil le cáin bhreisluacha ar vacsaíní COVID-19 agus feistí leighis diagnóiseacha in vitro mar fhreagairt ar phaindéim COVID-19 (24.2.2022)"
ga
Context Thairis sin, bunaithe ar mhaoluithe neamhghníomhaíochta stairiúla, féadfaidh Ballstáit áirithe leanúint de ghearradh na rátaí forlaghdaithe (is é sin rátaí níos ísle ná 5 %) nó de dhíolúintí a dheonú agus lena ngabhann asbhaint CBL a íoctar ag an gcéim roimhe sin (ráta nialasach) maidir le hearraí cógaisíochta, lena n-áirítear vacsaíní. Reference "Togra le haghaidh TREOIR ÓN gCOMHAIRLE lena leasaítear Treoir 2006/112/CE ón gComhairle a mhéid a bhaineann le bearta sealadacha i ndáil le cáin bhreisluacha ar vacsaíní COVID-19 agus feistí leighis diagnóiseacha in vitro mar fhreagairt ar phaindéim COVID-19 (24.2.2022)"
Definition Mehrwertsteuersatz der unter dem derzeitigen Mindestsatz von 5 % liegt Reference "Council-DE, vgl. Richtlinie (EU) 2018/1713 des Rates vom 6. November 2018 zur Änderung der Richtlinie 2006/112/EG des Rates in Bezug auf die Mehrwertsteuersätze für Bücher, Zeitungen und Zeitschriften"
Definition "VAT rate lower than the current minimum of 5%" Reference "Council-ET, based on: Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC, as regards rates of value added tax applied to books, newspapers and periodicals"
Definition taux réduit de TVA inférieur au taux minimal actuel de 5% Reference "Conseil-FR, d'après Proposition de directive modifiant la directive 2006/112/CE en ce qui concerne les taux de taxe sur la valeur ajoutée, COM(2018) 20 final"