# Official Journal L 44/2008

| | ISSN 1725-2555 |
| --- | --- |
| Official Journal
  of the European Union | L 44 |
| | |
| English edition | Legislation | Volume 5120 February 2008 |

ISSN 1725-2555

Official Journal

of the European Union

L 44

English edition

Legislation

Volume 5120 February 2008

---

| Contents | | I   Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory | page |
| --- | --- | --- | --- |
| | | REGULATIONS |
| | * | Council Regulation (EC) No 143/2008 of 12 February 2008 amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax | 1 |
| | | Commission Regulation (EC) No 144/2008 of 19 February 2008 establishing the standard import values for determining the entry price of certain fruit and vegetables | 7 |
| | * | Commission Regulation (EC) No 145/2008 of 19 February 2008 amending Regulation (EC) No 796/2004 laying down detailed rules for the implementation of cross-compliance, modulation and the integrated administration and control system provided for in Council Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers | 9 |
| | | DIRECTIVES |
| | * | Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services | 11 |
| | * | Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State | 23 |

Contents

I   Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory

page

REGULATIONS

*

Council Regulation (EC) No 143/2008 of 12 February 2008 amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax

1

Commission Regulation (EC) No 144/2008 of 19 February 2008 establishing the standard import values for determining the entry price of certain fruit and vegetables

7

*

Commission Regulation (EC) No 145/2008 of 19 February 2008 amending Regulation (EC) No 796/2004 laying down detailed rules for the implementation of cross-compliance, modulation and the integrated administration and control system provided for in Council Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers

9

DIRECTIVES

*

Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services

11

*

Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State

23

| | | II   Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory |
| --- | --- | --- |
| | | DECISIONS |
| | | Commission |
| | | 2008/138/EC |
| | * | Commission Decision of 19 December 2007 on State aid concerning compensations under the manure decree (C 12/1999)
  (notified under document number C(2007) 6777) | 29 |
| | | 2008/139/EC |
| | * | Commission Decision of 21 September 2007 on State aid promoting investment in the rationalisation of steep-slope winegrowing in Rhineland Palatinate
  (notified under document number C(2007) 4462) | 31 |
| | | 2008/140/EC |
| | * | Commission Decision of 21 December 2007 on State aid promoting investment in favour of a malthouse (Maltacarrión, SA) in Castilla y León (C 48/2005)
  (notified under document number C(2007) 6897) | 32 |
| | | 2008/141/EC |
| | * | Commission Decision of 25 September 2007 on the measures C 47/2003 (ex NN 49/2003) implemented by Spain for Izar
  (notified under document number C(2007) 4298)

   (1) | 33 |
| | | 2008/142/EC |
| | * | Commission Decision of 25 September 2007 on State aid C 32/2006 (ex N 179/2006) implemented by Poland for Huta Cynku Miasteczko Śląskie SA
  (notified under document number C(2007) 4310)

   (1) | 36 |

II   Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory

DECISIONS

Commission

2008/138/EC

*

Commission Decision of 19 December 2007 on State aid concerning compensations under the manure decree (C 12/1999)
  (notified under document number C(2007) 6777)

(notified under document number C(2007) 6777)

29

2008/139/EC

*

Commission Decision of 21 September 2007 on State aid promoting investment in the rationalisation of steep-slope winegrowing in Rhineland Palatinate
  (notified under document number C(2007) 4462)

(notified under document number C(2007) 4462)

31

2008/140/EC

*

Commission Decision of 21 December 2007 on State aid promoting investment in favour of a malthouse (Maltacarrión, SA) in Castilla y León (C 48/2005)
  (notified under document number C(2007) 6897)

(notified under document number C(2007) 6897)

32

2008/141/EC

*

Commission Decision of 25 September 2007 on the measures C 47/2003 (ex NN 49/2003) implemented by Spain for Izar
  (notified under document number C(2007) 4298)

   (1)

(notified under document number C(2007) 4298)

33

2008/142/EC

*

Commission Decision of 25 September 2007 on State aid C 32/2006 (ex N 179/2006) implemented by Poland for Huta Cynku Miasteczko Śląskie SA
  (notified under document number C(2007) 4310)

   (1)

(notified under document number C(2007) 4310)

36

| | |
| --- | --- |
| | (1)   Text with EEA relevance |

---

(1)   Text with EEA relevance

1

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
| --- | --- |

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.