Council Directive (EU) 2022/542 of 5 April 2022 was published in the Official Journal of the EU on 6 April 2022. The Council Directive amends Directives 2006/112/EC and (EU) 2020/285 as regards rates of VAT. The main objectives of the Council Directive are to update the list of goods and services eligible for reduced rates and to establish the grounds for ensuring that EU Member States have equal access to applying reduced rates.
The amendments include the replacement of Article 98 of Direc…