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Council Directive 2008/8/ECShow full title
Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services
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Article 1U.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.’.
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