May 9, 2009
 
Abstract: On 9 May, the EC published "COUNCIL DIRECTIVE 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax" in their Official Journal L116. This Directive allows – on a permanent basis – the optional use of reduced rates of VAT for certain labour-intensive local services. So far, reduced rates on these services have only been allowed on a temporary basis. As from 1 June 2009, member states that so wish may apply reduced VAT rates on a permanent basis to, among other things, bicycle repair.