Directive 2002/38 - Amendment of and amending temporarily Directive 77/388/EEC as regards the VAT arrangements applicable to radio and television broadcasting services and certain electronically supplied services

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Legislative text
  5. 32002L0038
  6. Original proposal
  7. Sources and disclaimer
  8. Full version
  9. EU Monitor

1.

Current status

This directive was in effect from May 15, 2002 until December 31, 2006 and should have been implemented in national regulation on July  1, 2003 at the latest.

2.

Key information

official title

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
 
Legal instrument Directive
Number legal act Directive 2002/38
Original proposal COM(2000)349 EN
CELEX number97 32002L0038

3.

Key dates

Document 07-05-2002
Publication in Official Journal 15-05-2002; Special edition in Latvian: Chapter 09 Volume 001,Special edition in Hungarian: Chapter 09 Volume 001,Special edition in Estonian: Chapter 09 Volume 001,Special edition in Lithuanian: Chapter 09 Volume 001,Special edition in Maltese: Chapter 09 Volume 001,Special edition in Czech: Chapter 09 Volume 001,Special edition in Slovenian: Chapter 09 Volume 001,OJ L 128, 15.5.2002,Special edition in Polish: Chapter 09 Volume 001,Special edition in Slovak: Chapter 09 Volume 001
Effect 15-05-2002; Entry into force Date pub. See Art 6
01-07-2003; Partial application See Art 4
End of validity 31-12-2006; Repealed by 32006L0112
Transposition 01-07-2003; At the latest See Art 3.1

4.

Legislative text

Avis juridique important

|

5.

32002L0038

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

Official Journal L 128 , 15/05/2002 P. 0041 - 0044

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

THE COUNCIL OF THE EUROPEAN UNION,

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

Having regard to the proposal from the Commission(1),

Having regard to the opinion of the European Parliament(2),

Having regard to the opinion of the Economic and Social Committee(3),

Whereas:

  • (1) 
    The rules currently applicable to VAT on radio and television broadcasting services and on electronically supplied services, under Article 9 of the sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment(4), are inadequate for taxing such services consumed within the Community and for preventing distortions of competition in this area.
  • (2) 
    In the interests of the proper functioning of the internal market, such distortions should be eliminated and new harmonised rules introduced for this type of activity. Action should be taken to ensure, in particular, that such services where effected for consideration and consumed by customers established in the Community are taxed in the Community and are not taxed if consumed outside the Community.
  • (3) 
    To this end, radio and television broadcasting services and electronically supplied services provided from third countries to persons established in the Community or from the Community to recipients established in third countries should be taxed at the place of the recipient of the services.
  • (4) 
    To define electronically supplied services, examples of such services should be included in an annex to the Directive.
  • (5) 
    To facilitate compliance with fiscal obligations by operators providing electronically supplied services, who are neither established nor required to be identified for tax purposes within the Community, a special scheme should be established. In applying this scheme any operator supplying such services by electronic means to non-taxable persons within the Community, may, if he is not otherwise identified for tax purposes within the Community, opt for identification in a single Member State.
  • (6) 
    The non-established operator wishing to benefit from the special scheme should comply with the requirements laid down therein, and with any relevant existing provision in the Member State where the services are consumed.
  • (7) 
    The Member State of identification must under certain conditions be able to exclude a non-established operator from the special scheme.
  • (8) 
    Where the non-established operator opts for the special scheme, any input value added tax that he has paid with respect to goods and services used by him for the purpose of his taxed activities falling under the special scheme, should be refunded by the Member State where the input value added tax was paid, in accordance with the arrangements of the thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes - arrangements for the refund of value added tax to taxable persons not established in Community territory(5). The optional restrictions for refund in Article 2(2) and (3) and Article 4(2) of the same Directive should not be applied.
  • (9) 
    Subject to conditions...

More

This text has been adopted from EUR-Lex.

6.

Original proposal

 

7.

Sources and disclaimer

For further information you may want to consult the following sources that have been used to compile this dossier:

This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.

 

8.

Full version

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The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.

9.

EU Monitor

The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.

  • 1. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 2. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 3. 
    E-commerce and indirect taxation - Communication by the Commission to the Council of Ministers, the European Parliament and to the Economic and Social Committee - COM (98)374 final which is available on europa.eu.int/comm/dgs/taxation_customs/.

     
  • 4. 
    Directive 77/388/EEC of 17 May 1977 as amended, most recently by Council Directive 1999/85/EC. This is available from EUR-Lex at europa.eu.int/eur-lex under ref. 90.30.10.

     
  • 5. 
    'Electronic Commerce : Taxation Framework Conditions' - Organisation for Economic Co-operation and Development , document reference DAFFE/CFA(98)38/REV3. www.oecd.org/daf/fa/e_com/Ottawa

     
  • 6. 
    Whilst there are certain differences in the wording and presentation between the Ottawa conclusions and the ECOFIN principles, these are not significant and simply reflect the OECD's wider focus.

     
  • 7. 
    Document XXI/1201/99 - Indirect Taxes and e-commerce which is available on europa.eu.int/comm/dgs/taxation_customs/.

     
  • 8. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 9. 
    Council Directive 1999/59/EC of 17 June amending Directive 388/77/EEC as regards the value added tax arrangements applicable to telecommunications services.

     
  • 10. 
    VAT Information Exchange System.

     
  • 11. 
    Report on Administrative Co-operation and VAT Collection and Control Procedures - COM (2000) 28 final of 28 January 2000.

     
  • 12. 
    COM (2000) 202. Communication from the Commission to the Council and the European Parliament on the Organisation and Management of the Internet - International and European Policy Issues 1998 - 2000.

     
  • 13. 
    The World Intellectual Property Organisation.

     
  • 14. 
    The Internet Corporation for Assigned Names and Numbers. This is the international, private, non-profit, industry-led self regulatory body which has management responsibility for the Internet naming and addressing system.

     
  • 15. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 16. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 17. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 18. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 19. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 20. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 21. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 22. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 23. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 24. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 25. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 26. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 27. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 28. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 29. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 30. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 31. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 32. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 33. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 34. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 35. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 36. 
    OJ C , , p. .

     
  • 37. 
    OJ C , , p. .

     
  • 38. 
    OJ C , , p. .

     
  • 39. 
    OL L 145, 13.6.1977, p. 1, as last amended by Council Directive 1999/85/EC

     
  • 40. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 41. 
    E-commerce and indirect taxation - Communication by the Commission to the Council of Ministers, the European Parliament and to the Economic and Social Committee - COM (98)374 final which is available on europa.eu.int/comm/dgs/taxation_customs/.

     
  • 42. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 43. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 44. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 45. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 46. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 47. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 48. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 49. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 50. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 51. 
    E-commerce and indirect taxation - Communication by the Commission to the Council of Ministers, the European Parliament and to the Economic and Social Committee - COM (98)374 final which is available on europa.eu.int/comm/dgs/taxation_customs/.

     
  • 52. 
    Directive 77/388/EEC of 17 May 1977 as amended, most recently by Council Directive 1999/85/EC. This is available from EUR-Lex at europa.eu.int/eur-lex under ref. 90.30.10.

     
  • 53. 
    'Electronic Commerce : Taxation Framework Conditions' - Organisation for Economic Co-operation and Development , document reference DAFFE/CFA(98)38/REV3. www.oecd.org/daf/fa/e_com/Ottawa

     
  • 54. 
    Whilst there are certain differences in the wording and presentation between the Ottawa conclusions and the ECOFIN principles, these are not significant and simply reflect the OECD's wider focus.

     
  • 55. 
    Document XXI/1201/99 - Indirect Taxes and e-commerce which is available on europa.eu.int/comm/dgs/taxation_customs/.

     
  • 56. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 57. 
    Council Directive 1999/59/EC of 17 June amending Directive 388/77/EEC as regards the value added tax arrangements applicable to telecommunications services.

     
  • 58. 
    VAT Information Exchange System.

     
  • 59. 
    Report on Administrative Co-operation and VAT Collection and Control Procedures - COM (2000) 28 final of 28 January 2000.

     
  • 60. 
    COM (2000) 202. Communication from the Commission to the Council and the European Parliament on the Organisation and Management of the Internet - International and European Policy Issues 1998 - 2000.

     
  • 61. 
    The World Intellectual Property Organisation.

     
  • 62. 
    The Internet Corporation for Assigned Names and Numbers. This is the international, private, non-profit, industry-led self regulatory body which has management responsibility for the Internet naming and addressing system.

     
  • 63. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 64. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 65. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 66. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 67. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 68. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 69. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 70. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 71. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 72. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 73. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 74. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 75. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 76. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 77. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 78. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 79. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 80. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 81. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 82. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 83. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 84. 
    OJ C , , p. .

     
  • 85. 
    OJ C , , p. .

     
  • 86. 
    OJ C , , p. .

     
  • 87. 
    OL L 145, 13.6.1977, p. 1, as last amended by Council Directive 1999/85/EC

     
  • 88. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 89. 
    E-commerce and indirect taxation - Communication by the Commission to the Council of Ministers, the European Parliament and to the Economic and Social Committee - COM (98)374 final which is available on europa.eu.int/comm/dgs/taxation_customs/.

     
  • 90. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 91. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 92. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 93. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 94. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 95. 
    Communication from the Commission to the Council and the European Parliament 'A Strategy to improve the operation of the VAT system within the context of the Internal Market' COM(2000) 349.

     
  • 96. 
    Document XXI/98/0359 of 3 April 1998 which is available on europa.eu.int/comm/dgs/taxation_customs/

     
  • 97. 
    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.
     
  • 98. 
    EUR-lex provides an overview of the proposal, amendments, citations and legality.