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Council Directive 2006/138/EC of 19 December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services

Council Directive 2006/138/EC of 19 December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services

Directive 2006/138/EC · Directive · 4 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

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Directive 2006/112/EC is hereby amended as follows: 1. in Article 56, paragraph 3 shall be replaced by the following: ‘3.   Points (j) and (k) of paragraph 1 and paragraph 2 shall apply until 31 December 2008.’; 2. in Article 57, paragraph 2 shall be replaced by the following: ‘2.   Paragraph 1 shall apply until 31 December 2008.’; 3. in Article 59, paragraph 2 shall be replaced by the following: ‘2.   Until 31 December 2008, Member States shall apply Article 58(b) to radio and television broadcasting services, as referred to in point (j) of Article 56(1), supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or who has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.’; 4. Article 357 shall be replaced by the following: ‘Article 357 This Chapter shall apply until 31 December 2008.’

Transposition

Article 2

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1.   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive with effect from 1 January 2007. They shall forthwith communicate to the Commission the text of those provisions When Member States adopt these measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

Article 3

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This Directive shall enter into force on the day of its publication in the Official Journal of the European Union . It shall apply from 1 January 2007.

Other acts of the same type
Council Directive 91/672/EEC of 16 December 1991 on the reciprocal recognition of national boatmasters' certificates for the carriage of goods and passengers by inland waterwayCouncil Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiersCouncil Directive 91/676/EEC of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sourcesCommission Directive 91/663/EEC of 10 December 1991 adapting to technical progress Council Directive 76/756/EEC relating to the installation of lighting and light-signalling devices on motor vehicles and their trailersCommission Directive 91/662/EEC of 6 December 1991 adapting to technical progress Council Directive 74/297/EEC in respect of the behaviour of the steering wheel and column in an impactCouncil Directive 91/498/EEC of 29 July 1991 on the conditions for granting temporary and limited derogations from specific Community health rules on the production and marketing of fresh meatCommission Directive 91/412/EEC of 23 July 1991 laying down the principles and guidelines of good manufacturing practice for veterinary medicinal productsCouncil Directive 91/465/EEC of 22 July 1991 amending Directive 86/466/EEC concerning the Community list of less-favoured farming areas within the meaning of Directive 75/268/EEC (Spain)Council Directive 91/466/EEC of 22 July 1991 amending Directive 85/350/EEC concerning the Community list of less-favoured farming areas within the meaning of Directive 75/268/EEC (Ireland)Commission Directive 91/422/EEC of 15 July 1991 adapting to technical progress Council Directive 71/320/EEC on the approximation of the laws of the Member States relating to the braking devices of certain categories of motor vehicles and their trailersCouncil Directive 91/383/EEC of 25 June 1991 supplementing the measures to encourage improvements in the safety and health at work of workers with a fixed- duration employment relationship or a temporary employment relationshipCouncil Directive 91/371/EEC of 20 June 1991 on the implementation of the Agreement between the European Economic Community and the Swiss Confederation concerning direct insurance other than life assurance

Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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