Article 1

Directive 2006/112/EC is hereby amended as follows:

  1. 1.

    in Article 56, paragraph 3 shall be replaced by the following:

    3.

    Points (j) and (k) of paragraph 1 and paragraph 2 shall apply until 31 December 2008.

  2. 2.

    in Article 57, paragraph 2 shall be replaced by the following:

    2.

    Paragraph 1 shall apply until 31 December 2008.

  3. 3.

    in Article 59, paragraph 2 shall be replaced by the following:

    2.

    Until 31 December 2008, Member States shall apply Article 58(b) to radio and television broadcasting services, as referred to in point (j) of Article 56(1), supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or who has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.

  4. 4.

    Article 357 shall be replaced by the following:

    Article 357

    This Chapter shall apply until 31 December 2008.

Article 2Transposition

1

Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive with effect from 1 January 2007. They shall forthwith communicate to the Commission the text of those provisions

When Member States adopt these measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.

2

Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

Article 3

This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2007.

Article 4

This Directive is addressed to the Member States.

Done at Brussels, 19 December 2006.

For the Council

The President

J. Korkeaoja