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
Date: 2006-12-19
Institutions: Council of the European Union
Subjects: VAT, broadcasting, services company, tax system, television, transmission network

L 384/92

EN

Official Journal of the European Union

29.12.2006

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

THE COUNCIL OF THE EUROPEAN UNION,

recast Directive 77/388/EEC,
amended accordingly.

should

therefore

be

Having regard to the Treaty
Community, and in particular Article 93 thereof,

establishing the European

(4)

Having regard to the proposal from the Commission,

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,

Having regard to the Opinion of the European Parliament,

HAS ADOPTED THIS DIRECTIVE:

Having regard to the Opinion of the European Economic and
Social Committee,

Article 1

Directive 2006/112/EC is hereby amended as follows:

Whereas:

1.

in Article 56, paragraph 3 shall be replaced by the following:

(1)

(2)

services

and certain electronically

The temporary value added tax arrangements of Directive
77/388/EEC (1) applicable for radio and television broad-
casting
supplied
services were extended until 31 December 2006 by
Council Directive 2006/58/EC of 27 June 2006
amending Council Directive 2002/38/EC as regards the
period
tax
of
arrangements applicable to radio and television broad-
casting
supplied
services (2).

and certain electronically

application

services

added

value

the

of

It has not yet been possible to adopt provisions on the
place of supply of services and on a more general elec-
tronic mechanism. Considering that the legal situation
and the facts which justified the extension until 31
December 2006 have not changed and that to avoid a
temporary gap in the value added tax arrangements for
radio and television broadcasting services and certain
electronically
arrangements
should continue to apply until 31 December 2008.

supplied services,

those

Points (j) and (k) of paragraph 1 and paragraph 2 shall

‘3.
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 estab-
lishment there from which the services are supplied, or who,
in the absence of such a place of business or fixed estab-
lishment, has his permanent address or usually resides
outside the Community.’;

(3)

Council Directive 2006/112/EC of 28 November 2006
on the common system of value added tax, which has

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nisation of the laws of the Member States relating to turnover taxes
— Common system of value added tax: uniform basis of assessment
(OJ L 145, 13.6.1977, p. 1). Directive repealed by Directive
2006/112/EC (OJ L 347, 11.12.2006, p. 1).

(2) OJ L 174, 28.6.2006, p. 5.

4. Article 357 shall be replaced by the following:

‘Article 357

This Chapter shall apply until 31 December 2008.’

29.12.2006

EN

Official Journal of the European Union

L 384/93

Article 2

Transposition

Article 3

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

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.

It shall apply from 1 January 2007.

Article 4

This Directive is addressed to the Member States.

Done at Brussels, 19 December 2006.

For the Council
The President

J. KORKEAOJA