Council Directive 2006/58/EC of  27 June 2006  amending Council Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services
Date: 2006-06-27
Institutions: Council of the European Union
Subjects: VAT, broadcasting, electronic commerce, fiscal policy, provision of services, tax exemption, television

28.6.2006

EN

Official Journal of the European Union

L 174/5

COUNCIL DIRECTIVE 2006/58/EC

of 27 June 2006

amending Council Directive 2002/38/EC as regards the period of application of the value added tax
arrangements applicable to radio and television broadcasting services and certain electronically
supplied services

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Directive 2002/38/EC of 7 May 2002
amending and amending temporarily Directive 77/388/EEC as
regards the value added tax arrangements applicable to radio
and television broadcasting services and certain electronically
supplied services (1), and in particular Article 5 thereof,

Having regard to the proposal from the Commission,

Whereas:

proposals, of the necessary broader measures which will
replace the measures contained in Article 1 of Directive
2002/38/EC,
the
former before the expiry of the latter on 30 June 2006.

it has not been possible to adopt

(6)

In the light of the adoption of such broadened measures
in the short or medium term, and of the findings of the
abovementioned review procedure, it is appropriate that,
in the interests of the proper functioning of the internal
market and in order to ensure the continued elimination
of distortion, the provisions applicable to radio and tele-
vision broadcasting services and certain electronically
supplied services as provided for
in Article 1 of
Directive 2002/38/EC should continue to apply until
31 December 2006.

(1)

(2)

(3)

(4)

The review provided for in Article 5 of Council Directive
2002/38/EC has been carried out.

(7)

Article 5 of Directive 2002/38/EC provides for such
extension for practical reasons by the Council, acting
unanimously on the basis of a proposal
from the
Commission.

It appears from that review that the provisions of Article
1 of Directive 2002/38/EC have operated in a satisfactory
manner and have achieved their objective.

(8)

Directive 2002/38/EC should therefore be amended
accordingly.

for

a Directive on the place of

On 29 December 2003 the Commission presented a
proposal
supply
between taxable persons, which was amended by its
proposal of 22 July 2005 in order to include supplies
by taxable persons to non-taxable customers. Under the
amended proposal all broadcasting and electronically
supplied services will be
the place of
consumption.

taxed at

(9)

Given the urgency of the matter, in order to avoid a legal
gap, it is imperative to grant an exception to the six-week
period mentioned in point I(3) of the Protocol on the
role of national Parliaments in the European Union,
annexed to the Treaty on European Union and to the
Treaties establishing the European Communities,

On 4 November 2004 the Commission presented a
proposal for a Directive on the simplification of VAT
obligations which will provide for a more general elec-
tronic mechanism than that provided for in Council
Directive 2002/38/EC in order to facilitate compliance
with fiscal obligations with respect
to cross-border
services.

HAS ADOPTED THIS DIRECTIVE:

Article 1

Article 4 of Directive 2002/38/EC shall be replaced by the
following:

(5)

Although significant progress has been made with a view
the said legislative
to the adoption, on the basis of

‘Article 4

(1) OJ L 128, 15.5.2002, p. 41.

Article 1 shall apply until 31 December 2006’.

L 174/6

EN

Official Journal of the European Union

28.6.2006

Article 2

Article 3

1. Member States shall bring into force the laws, regulations
and administrative provisions necessary to comply with this
Directive with effect from 1 July 2006. They shall forthwith
communicate to the Commission the text of those provisions.

When Member States adopt those provisions, they shall contain
a reference to this Directive or be accompanied by such a
their official publication. The
reference on the occasion of
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.

This Directive shall enter into force on the day of its publication
in the Official Journal of the European Union.

Article 4

This Directive is addressed to the Member States.

Done at Luxembourg, 27 June 2006.

For the Council
The President

J. PRÖLL