For the purposes of applying Article 12 (3) (a), the Republic of Austria may apply a second standard rate in the communes of Jungholz and Mittelberg (Kleines Walsertal) which is lower than the corresponding rate applied in the rest of Austria but not less than 15 %.
(b) D'fhonn Airteagal 12(3)(a) a chur i bhfeidhm, féadfaidh Poblacht na hOstaire dará rata caighdeánach a chur i bhfeidhm i gcomúin Jungholz agus Mittelberg (Kleines Walsertal) is lú ná an rata comhfhreagrach a chuirtear i bhfeidhm sa chuid eile den Ostair ach nach lú ná 15 %.