Adoption not necessary: Αφορά δυνατότητα επιλογής των Κρατών - Μελών σχετικά με την επιβολή του μειωμένου συντελεστή στις υπηρεσίες εντάσεως εργασίας (labour intensive services). Το δικαίωμα δεν ασκήθηκε.

This procedure concerns the ability of Member States to choose whether to apply a reduced Value Added Tax (VAT) rate to labour-intensive services. The right to make this choice was not exercised. This affects businesses providing labour-intensive services and consumers who may benefit from lower prices if reduced VAT rates are applied. It relates to national fiscal policies within the EU.