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

• CELEX: Directive 2006/138/EC
• Articles: 4

Article 1

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.’

Article 2 Transposition

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

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.

Article 4

This Directive is addressed to the Member States.