Directive 2006/58 - Amendment of Council 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. Current status
  2. Key information
  3. Key dates
  4. Legislative text
  5. Original proposal
  6. Sources and disclaimer
  7. Full version
  8. EU Monitor

1.

Current status

This directive was in effect from June 28, 2006 until December 31, 2006 and should have been implemented in national regulation on July  1, 2006 at the latest.

2.

Key information

official title

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
 
Legal instrument Directive
Number legal act Directive 2006/58
Original proposal COM(2006)210 EN
CELEX number29 32006L0058

3.

Key dates

Document 27-06-2006
Publication in Official Journal 28-06-2006; OJ L 294M , 25.10.2006,OJ L 174 p. 5-6
Effect 28-06-2006; Entry into force Date pub. See Art 3
End of validity 31-12-2006; Repealed by 32006L0112
Transposition 01-07-2006; At the latest See Art 2.1

4.

Legislative text

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 establishing the European Community,

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:

 

(1)

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

(2)

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.
 

(3)

On 29 December 2003 the Commission presented a proposal for a Directive on the place of 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 taxed at the place of consumption.
 

(4)

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 electronic 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.
 

(5)

Although significant progress has been made with a view to the adoption, on the basis of the said legislative proposals, of the necessary broader measures which will replace the measures contained in Article 1 of Directive 2002/38/EC, it has not been possible to adopt the former before the expiry of the latter on 30 June 2006.
 

(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 television 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.
 

(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.
 

(8)

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

(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,

HAS ADOPTED THIS DIRECTIVE:

Article 1

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

‘Article 4

Article 1 shall apply until 31 December 2006’.

Article 2

  • 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 reference on the occasion of their...


More

This text has been adopted from EUR-Lex.

5.

Original proposal

 

6.

Sources and disclaimer

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7.

Full version

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

8.

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. 
    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.
     
  • 30. 
    EUR-lex provides an overview of the proposal, amendments, citations and legality.