Desuden kan medlemsstaterne anvende en reduceret momssats på konkrete og specifikke aspekter af vandforsyning såsom individuel tilslutning, forudsat at princippet om afgiftsneutralitet i den fælles momsordning overholdes.
Furthermore, Member States may apply a reduced rate of value added tax to concrete and specific aspects of water supplies, such as the laying of mains connections at issue in the main proceedings, provided that they comply with the principle of fiscal neutrality inherent in the common system of value added tax.