IN THE OFFICIAL JOURNAL OF THE EUROPEAN UNION, L142 SERIES WAS PUBLISHED DIRECTIVE (EU) 2016/856 OF THE COUNCIL AMENDING DIRECTIVE 2006/112/EC ON THE COMMON SYSTEM OF VAT, AS REGARDS THE DURATION REQUIRED TO CONFORM TO THE STANDARD RATE MINIMUM.

The aim of this Directive is to prevent the excessive differences in the standard rates of VAT applied by the Member States from leading to structural imbalances in the EU and distortions of competition in some sectors. It is necessary to maintain the current minimum standard rate of VAT to 15% for a period long enough to ensure legal certainty and allow further evaluation.
Maintaining the current minimum standard rate does not exclude a further revision of VAT legislation before 31 December 2017 in order to address the introduction of a definitive VAT, for inside the EU transactions. It is appropriate that this Directive should apply from 1 January 2016, for maintaining the current minimum standard VAT rate to 15% for a period long enough to ensure legal certainty and allow further evaluation. Maintaining the current minimum standard rate does not exclude a further revision of VAT legislation before 31 December 2017 in order to address the introduction of a definitive VAT for inside the EU transactions.