Council Directive 2008/8/ECShow full title

Article 1 U.K.

From 1 January 2009, Directive 2006/112/EC is hereby amended as follows:

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 2009.’;

2.

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

‘2. Paragraph 1 shall apply until 31 December 2009.’;

3.

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

‘2. Until 31 December 2009, Member States shall apply Article 58(b) to radio and television broadcasting services, as referred to in Article 56(1)(j), 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.

Article 357 shall be replaced by the following:

‘Article 357

This Chapter shall apply until 31 December 2014.’.