Directive 2008/8 - Amendment of Directive 2006/112/EC as regards the place of supply of 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 has been published on February 20, 2008 and entered into force on February 22, 2008.

2.

Key information

official title

Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services
 
Legal instrument Directive
Number legal act Directive 2008/8
Original proposal COM(2003)822 EN
CELEX number85 32008L0008

3.

Key dates

Document 12-02-2008
Publication in Official Journal 20-02-2008; Special edition in Croatian: Chapter 09 Volume 001,OJ L 44, 20.2.2008
Effect 22-02-2008; Entry into force Date pub. See Art 8
01-01-2009; Partial application See Art 1
01-01-2010; Partial application See Art 2
01-01-2011; Partial application See Art 3
01-01-2013; Partial application See Art 4
01-01-2015; Partial application See Art 5
End of validity 31-12-9999

4.

Legislative text

20.2.2008   

EN

Official Journal of the European Union

L 44/11
 

COUNCIL DIRECTIVE 2008/8/EC

of 12 February 2008

amending Directive 2006/112/EC as regards the place of supply of 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,

Having regard to the opinion of the European Parliament (1),

Having regard to the opinion of the European Economic and Social Committee (2),

Whereas:

 

(1)

The realisation of the internal market, globalisation, deregulation and technology change have all combined to create enormous changes in the volume and pattern of trade in services. It is increasingly possible for a number of services to be supplied at a distance. In response, piece-meal steps have been taken to address this over the years and many defined services are in fact at present taxed on the basis of the destination principle.
 

(2)

The proper functioning of the internal market requires the amendment of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (3) as regards the place of supply of services, following the Commission's strategy of modernisation and simplification of the operation of the common VAT system.
 

(3)

For all supplies of services the place of taxation should, in principle, be the place where the actual consumption takes place. If the general rule for the place of supply of services were to be altered in this way, certain exceptions to this general rule would still be necessary for both administrative and policy reasons.
 

(4)

For supplies of services to taxable persons, the general rule with respect to the place of supply of services should be based on the place where the recipient is established, rather than where the supplier is established. For the purposes of rules determining the place of supply of services and to minimise burdens on business, taxable persons who also have non-taxable activities should be treated as taxable for all services rendered to them. Similarly, non-taxable legal persons who are identified for VAT purposes should be regarded as taxable persons. These provisions, in accordance with normal rules, should not extend to supplies of services received by a taxable person for his own personal use or that of his staff.
 

(5)

Where services are supplied to non-taxable persons, the general rule should continue to be that the place of supply of services is the place where the supplier has established his business.
 

(6)

In certain circumstances, the general rules as regards the place of supply of services for both taxable and non-taxable persons are not applicable and specified exclusions should apply instead. These exclusions should be largely based on existing criteria and reflect the principle of taxation at the place of consumption, while not imposing disproportionate administrative burdens upon certain traders.
 

(7)

Where a taxable person receives services from a person not established in the same Member State, the reverse charge mechanism should be obligatory in certain cases, meaning that the taxable person should self-assess the appropriate amount of VAT on the acquired service.
 

(8)

To simplify the obligations on businesses engaging in activities in Member States where they are not established, a scheme should be set up enabling them to have a single point of electronic contact for VAT identification and declaration. Until such a scheme is established, use should be made of the scheme introduced to facilitate compliance with fiscal obligations by taxable persons not established within the Community.
 

(9)

In order to further the correct application of this Directive every taxable person identified for VAT...


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This text has been adopted from EUR-Lex.

5.

Original proposal

 

6.

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.

 

7.

Full version

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8.

EU Monitor

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  • 1. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 2. 
    Directive 2002/38/EC adopted 7 May 2002.

     
  • 3. 
    Sixth Council Directive 77/388/EEC of 17 May 1977

     
  • 4. 
    Article 6(3) of the 2nd VAT Directive provided that the place of the provision of services shall, as a general rule, be regarded as being the place where the service that is provided, the right that is transferred or granted, or the object that is hired, is used or enjoyed.

     
  • 5. 
    Article 9(2)(e) of the Sixth VAT Directive lists services that are subject to taxation based on where the customer is established.

     
  • 6. 
    Article 9(2)(e) first indent, second indent, third indent, fourth indent, fifth indent, sixth indent, seventh indent, eighths indent, ninth indent, Article 9(2)(f), Article 28b(C), Article 28b(D), Article 28b(E) and Article 28b(F).

     
  • 7. 
    Article 9(1)

     
  • 8. 
    Article 9(2)

     
  • 9. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 10. 
    Directive 2002/38/EC adopted 7 May 2002.

     
  • 11. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 12. 
    Directive 2002/38/EC adopted 7 May 2002.

     
  • 13. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 14. 
    Indeed, such services are routinely discussed at the VAT Committee where common interpretations of their tax treatment are sought.

     
  • 15. 
    Case C-429/97 Commission vs. French republic

     
  • 16. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 17. 
    Existing Article 9(2)(c) of the Sixth VAT Directive

     
  • 18. 
    Article 26c of the Sixth VAT Directive.

     
  • 19. 
    Council Regulation (EC) No. 1798/2003 of 7 October 2003

     
  • 20. 
    Article 9(2)(e) first indent, second indent, third indent, fourth indent, fifth indent, sixth indent, seventh indent, eighths indent, ninth indent, Article 9(2)(f), Article 28b(C), Article 28b(D), Article 28b(E) and Article 28b(F).

     
  • 21. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 22. 
    Sixth Council Directive 77/388/EEC of 17 May 1977

     
  • 23. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 24. 
    Article 6(3) of the 2nd VAT Directive provided that the place of the provision of services shall, as a general rule, be regarded as being the place where the service that is provided, the right that is transferred or granted, or the object that is hired, is used or enjoyed.

     
  • 25. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 26. 
    Article 26c of the Sixth VAT Directive.

     
  • 27. 
    Council Directive 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

     
  • 28. 
    Sixth Council Directive 77/388/EEC of 17 May 1977

     
  • 29. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 30. 
    Article 9(2)(e) of the Sixth VAT Directive lists services that are subject to taxation based on where the customer is established.

     
  • 31. 
    Article 9(2)(e) of the Sixth VAT Directive lists services that are subject to taxation based on where the customer is established.

     
  • 32. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 33. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 34. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 35. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 36. 
    OJ C , , p. .

     
  • 37. 
    OJ C , , p. .

     
  • 38. 
    OJ C , , p. .

     
  • 39. 
    OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2003/92/EC (OJ L 260, 11.10.2003, p. 8).

     
  • 40. 
    COM(2000) 348 final

     
  • 41. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 42. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 43. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 44. 
    Directive 2002/38/EC adopted 7 May 2002.

     
  • 45. 
    Sixth Council Directive 77/388/EEC of 17 May 1977

     
  • 46. 
    Article 6(3) of the 2nd VAT Directive provided that the place of the provision of services shall, as a general rule, be regarded as being the place where the service that is provided, the right that is transferred or granted, or the object that is hired, is used or enjoyed.

     
  • 47. 
    Article 9(2)(e) of the Sixth VAT Directive lists services that are subject to taxation based on where the customer is established.

     
  • 48. 
    Article 9(2)(e) first indent, second indent, third indent, fourth indent, fifth indent, sixth indent, seventh indent, eighths indent, ninth indent, Article 9(2)(f), Article 28b(C), Article 28b(D), Article 28b(E) and Article 28b(F).

     
  • 49. 
    Article 9(1)

     
  • 50. 
    Article 9(2)

     
  • 51. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 52. 
    Directive 2002/38/EC adopted 7 May 2002.

     
  • 53. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 54. 
    Directive 2002/38/EC adopted 7 May 2002.

     
  • 55. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 56. 
    Indeed, such services are routinely discussed at the VAT Committee where common interpretations of their tax treatment are sought.

     
  • 57. 
    Case C-429/97 Commission vs. French republic

     
  • 58. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 59. 
    Existing Article 9(2)(c) of the Sixth VAT Directive

     
  • 60. 
    Article 26c of the Sixth VAT Directive.

     
  • 61. 
    Council Regulation (EC) No. 1798/2003 of 7 October 2003

     
  • 62. 
    Article 9(2)(e) first indent, second indent, third indent, fourth indent, fifth indent, sixth indent, seventh indent, eighths indent, ninth indent, Article 9(2)(f), Article 28b(C), Article 28b(D), Article 28b(E) and Article 28b(F).

     
  • 63. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 64. 
    Sixth Council Directive 77/388/EEC of 17 May 1977

     
  • 65. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 66. 
    Article 6(3) of the 2nd VAT Directive provided that the place of the provision of services shall, as a general rule, be regarded as being the place where the service that is provided, the right that is transferred or granted, or the object that is hired, is used or enjoyed.

     
  • 67. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 68. 
    Article 26c of the Sixth VAT Directive.

     
  • 69. 
    Council Directive 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

     
  • 70. 
    Sixth Council Directive 77/388/EEC of 17 May 1977

     
  • 71. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 72. 
    Article 9(2)(e) of the Sixth VAT Directive lists services that are subject to taxation based on where the customer is established.

     
  • 73. 
    Article 9(2)(e) of the Sixth VAT Directive lists services that are subject to taxation based on where the customer is established.

     
  • 74. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 75. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 76. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 77. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 78. 
    OJ C , , p. .

     
  • 79. 
    OJ C , , p. .

     
  • 80. 
    OJ C , , p. .

     
  • 81. 
    OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 2003/92/EC (OJ L 260, 11.10.2003, p.

    8).

     
  • 82. 
    COM(2000) 348 final

     
  • 83. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 84. 
    COM (2000) 348 Final, 7 July 2000 A strategy to improve the operation of the VAT system within the context of the internal market.

     
  • 85. 
    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.
     
  • 86. 
    EUR-lex provides an overview of the proposal, amendments, citations and legality.