»Merværdiafgiftens normalsats fastsættes af hver enkelt medlemsstat som en procentsats af beskatningsgrundlaget og skal være ens for levering af goder og for levering af tjenesteydelser.
‘The standard rate of value added tax shall be fixed by each Member State as a percentage of the taxable amount and shall be the same for the supply of goods and for the supply of services.