COM(2006)210-1 - Amendment of directive 2002/38/EC as regards the period of application of the VAT arrangements applicable to radio and television broadcasting services and certain electronically supplied services

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Contents

  1. Key information
  2. Key dates
  3. Related information
  4. Resulting legislation
  5. Full version
  6. EU Monitor

1.

Key information

official title

Proposal for a Council Directive amending 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
 
Legal instrument Directive
Decision making procedure Consultation procedure (CNS)
reference by COM-number29 COM(2006)210 EN
Additional COM-numbers COM(2006)210
procedure number31 2006/0069(CNS)
CELEX number32 52006PC0210

2.

Key dates

Document 15-05-2006
Online publication 15-05-2006
Decision 27-06-2006; Richtlijn 2006/58
Publication in Official Journal33 28-06-2006; OJ L 294M , 25.10.2006,OJ L 174 p. 5-6

3.

Related information

4.

Resulting legislation

 

5.

Full version

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6.

EU Monitor

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  • 1. 
    OJ C , , p. .

     
  • 2. 
    OJ C , , p. .

     
  • 3. 
    OJ C , , p. .

     
  • 4. 
    Ottawa Taxation Framework Conditions for e-commerce at www.oecd.org/dataoecd/45/19/20499630.pdf

     
  • 5. 
    Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of Value Added Tax. O.J. 29.10.2005 L 288 p. .1.

     
  • 6. 
    The inclusion of the reception of broadcasting services in the same indent as 'admissions to shows, theatres, circuses, fairs, amusement parks' etc., would seem to confirm this.

     
  • 7. 
    COM(2004 )728. Proposal for a Council Directive amending Directive 77/388/EEC with a view to simplifying value added tax obligations; Proposal for a Council Directive laying down detailed rules for the refund of value added tax, provided for in Directive 77/388/EEC, to taxable persons not established in the territory of the country but established in another Member State; Proposal for a Council Regulation amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation arrangements in the context of the one-stop scheme and the refund procedure for value added tax.

     
  • 8. 
    COM(2005)334. Amended proposal for a Council Directive amending Directive 77/388/EEC as regards the place of supply of services.

     
  • 9. 
    Council Regulation (EC) No 1798/2003 of 7 October 2003 amending temporarily Regulation (EEC) No 218/92 on administrative cooperation in the field of indirect taxation (VAT) as regards additional measures regarding electronic commerce OJ L 264, 15.10.2003, p. 1

     
  • 10. 
    COM (2005) 465 final of 30.9.2005
     
  • 11. 
    E.g., Joined cases C453/02 and 462/02 5linneweber) and case C-283/95 (Fischer).

     
  • 12. 
    Glawe v Finanzamt Hamburg-Barmburg-Uhlenhorst - case C-38/93.

     
  • 13. 
    Town and Country Factors Limited v Commissioners of Customs and Excise - case C-498/99

     
  • 14. 
    Council Regulation (EC) No 1798/2003 of 7 October 2003 amending temporarily Regulation (EEC) No 218/92 on administrative cooperation in the field of indirect taxation (VAT) as regards additional measures regarding electronic commerce OJ L 264, 15.10.2003, p. 1

     
  • 15. 
    OJ C , , p. .

     
  • 16. 
    OJ C , , p. .

     
  • 17. 
    OJ C , , p. .

     
  • 18. 
    Ottawa Taxation Framework Conditions for e-commerce at www.oecd.org/dataoecd/45/19/20499630.pdf

     
  • 19. 
    Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of Value Added Tax. O.J. 29.10.2005 L 288 p. .1.

     
  • 20. 
    The inclusion of the reception of broadcasting services in the same indent as 'admissions to shows, theatres, circuses, fairs, amusement parks' etc., would seem to confirm this.

     
  • 21. 
    COM(2004 )728. Proposal for a Council Directive amending Directive 77/388/EEC with a view to simplifying value added tax obligations; Proposal for a Council Directive laying down detailed rules for the refund of value added tax, provided for in Directive 77/388/EEC, to taxable persons not established in the territory of the country but established in another Member State; Proposal for a Council Regulation amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation arrangements in the context of the one-stop scheme and the refund procedure for value added tax.

     
  • 22. 
    COM(2005)334. Amended proposal for a Council Directive amending Directive 77/388/EEC as regards the place of supply of services.

     
  • 23. 
    Council Regulation (EC) No 1798/2003 of 7 October 2003 amending temporarily Regulation (EEC) No 218/92 on administrative cooperation in the field of indirect taxation (VAT) as regards additional measures regarding electronic commerce OJ L 264, 15.10.2003, p. 1

     
  • 24. 
    COM (2005) 465 final of 30.9.2005
     
  • 25. 
    E.g., Joined cases C453/02 and 462/02 5linneweber) and case C-283/95 (Fischer).

     
  • 26. 
    Glawe v Finanzamt Hamburg-Barmburg-Uhlenhorst - case C-38/93.

     
  • 27. 
    Town and Country Factors Limited v Commissioners of Customs and Excise - case
     
  • 28. 
    Council Regulation (EC) No 1798/2003 of 7 October 2003 amending temporarily Regulation (EEC) No 218/92 on administrative cooperation in the field of indirect taxation (VAT) as regards additional measures regarding electronic commerce OJ L 264, 15.10.2003, p. 1

     
  • 29. 
    De Europese Commissie kent nummers toe aan officiële documenten van de Europese Unie. De Commissie maakt onderscheid in een aantal typen documenten door middel van het toekennen van verschillende nummerseries. Het onderscheid is gebaseerd op het soort document en/of de instelling van de Unie van wie het document afkomstig is.
     
  • 30. 
    De Raad van de Europese Unie kent aan wetgevingsdossiers een uniek toe. Dit nummer bestaat uit een vijfcijferig volgnummer gevolgd door een schuine streep met de laatste twee cijfers van het jaartal, bijvoorbeeld 12345/00 - een document met nummer 12345 uit het jaar 2000.
     
  • 31. 
    Het interinstitutionele nummer is een nummerreeks die binnen de Europese Unie toegekend wordt aan voorstellen voor regelgeving van de Europese Commissie.
    Binnen de Europese Unie worden nog een aantal andere nummerseries gebruikt. Iedere instelling heeft één of meerdere sets documenten met ieder een eigen nummering. Die reeksen komen niet overeen met elkaar of het interinstitutioneel nummer.
     
  • 32. 
    Deze databank van de Europese Unie biedt de mogelijkheid de actuele werkzaamheden (workflow) van de Europese instellingen (Europees Parlement, Raad, ESC, Comité van de Regio's, Europese Centrale Bank, Hof van Justitie enz.) te volgen. EURlex volgt alle voorstellen (zoals wetgevende en begrotingsdossiers) en mededelingen van de Commissie, vanaf het moment dat ze aan de Raad of het Europees Parlement worden voorgelegd.
     
  • 33. 
    Als dag van bekendmaking van een Europees besluit geldt de dag waarop het besluit in het Publicatieblad wordt bekendgemaakt, en daardoor in alle officiële talen van de Europese Unie bij het Publicatiebureau beschikbaar is.
     
  • 34. 
    This legally binding act of the European Union establishes a set of objectives which all member states of the European Union must fulfil. The member states are required to implement directives. The member states are free to choose the manner they see fit to fulfil the required objectives.