Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XII U.K. SPECIAL SCHEMES

CHAPTER 6 U.K. [F1 Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons]

Section 1 U.K. General provisions

[F1 Article 358 U.K.

For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:

1.

‘ telecommunications services ’ and ‘ broadcasting services ’ mean the services referred to in points (a) and (b) of the first paragraph of Article 58;

2.

‘ electronic services ’ and ‘ electronically supplied services ’ mean the services referred to in point (c) of the first paragraph of Article 58;

3.

‘ Member State of consumption means ’ the Member State in which the supply of the telecommunications, broadcasting or electronic services is deemed to take place according to Article 58;

4.

‘ VAT return ’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.]

Textual Amendments

F1 Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.