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Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)

Article 116 Portugal may apply one of the two reduced rates provided for in Article 98 to restaurant services, provided that the rate is not lower than 12%. COUNCIL DIRECTIVE 2009/47/EC of 5 May 2...
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Other Editions and Comparison Tool

  • Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2022 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2021 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2020 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2019 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2018 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2017 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2016 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2015 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2014 (Volume 2)
  • Law of Value-Added Tax, Finance (No.2) Act 2013 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2013
  • Law of Value-Added Tax, Finance Act 2012
  • Law of Value-Added Tax, Finance (No. 3) Act 2011
  • Law of Value-Added Tax, Finance Act 2010
  • Law of Value-Added Tax, Finance Act 2009