Legal provisions of COM(1997)4 - Amendment of Directive 77/388/EEC as regards the VAT arrangements applicable to telecommunications services - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(1997)4 - Amendment of Directive 77/388/EEC as regards the VAT arrangements applicable to telecommunications services. |
|---|---|
| document | COM(1997)4  |
| date | June 17, 1999 |
Article 1
1. At the end of Article 9(2)(e), the full stop shall be replaced by a semicolon and the following new indent shall be added:
"- Telecommunications. Telecommunications services shall be deemed to be services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception. Telecommunications services within the meaning of this provision shall also include provision of access to global information networks."
2. The following paragraph 4 shall be added after Article 9(3): '4. In the case of telecommunications services referred to in paragraph 2(e) supplied by a taxable person established outside the Community to non-taxable persons established inside the Community, Member States shall make use of paragraph 3(b).'
3. Article 21(1)(b) shall be replaced by the following: "(b) taxable persons to whom services covered by Article 9(2)(e) are supplied or persons who are identified for value added tax purposes within the territory of the country to whom services covered by Article 28b(C), (D), (E) and (F) are supplied, if the services are carried out by a taxable person established abroad; however, Member States may require that the supplier of services shall be held jointly and severally liable for payment of the tax;"
Article 2
When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference at the time of their official publication. The methods of making such reference shall be laid down by the Member States.
2. Member States shall communicate to the Commission the text of the provisions of domestic law which they adopt in the field covered by this Directive.