http://www.legislation.gov.uk/eur/2012/967/article/2/adoptedCouncil Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable personsCouncil Regulation (EU) No 967/2012Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons2020-12-12King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012R0967texttext/xmlen http://publications.europa.eu/resource/cellar/fb2fff1e-1c34-11e2-91ce-01aa75ed71a1 fb2fff1e-1c34-11e2-91ce-01aa75ed71a1 cellar http://publications.europa.eu/resource/celex/32012R0967 32012R0967 celex http://publications.europa.eu/resource/eli/reg/2012/967/oj reg:2012:967:oj eli http://publications.europa.eu/resource/oj/JOL_2012_290_R_0001_01 JOL_2012_290_R_0001_01 oj http://eurovoc.europa.eu/2883 2883 EUROVOC 2883 broadcasting radio broadcast http://eurovoc.europa.eu/2012 2012 EUROVOC 2012 means of communication http://eurovoc.europa.eu/100150 100150 EUROVOC 32 32 EDUCATION AND COMMUNICATIONS http://eurovoc.europa.eu/100221 100221 EUROVOC 3226 3226 communications celex:32012R0967 http://publications.europa.eu/resource/authority/fd_030/REGL REGL fd_030 REGL REGL Regulation http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 cellar http://publications.europa.eu/resource/celex/32006L0112 32006L0112 celex http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01 JOL_2006_347_R_0001_01 oj http://publications.europa.eu/resource/eli/dir/2006/112/oj dir:2006:112:oj eli 2015-01-01 2015 01 01 {MA|http://publications.europa.eu/resource/authority/fd_335/MA} {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 2 cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:11/11/2014 17:57:21 http://publications.europa.eu/resource/cellar/8a9182e5-74f0-4c16-a69f-71e5cbce93d3 8a9182e5-74f0-4c16-a69f-71e5cbce93d3 cellar http://publications.europa.eu/resource/celex/02011R0282-20150101 02011R0282-20150101 celex http://publications.europa.eu/resource/eli/reg_impl/2011/282/2015-01-01 reg_impl:2011:282:2015-01-01 eli 32012R0967 http://publications.europa.eu/resource/authority/fd_070/TVA TVA fd_070 TVA TVA Value added tax 2012-11-09 2012 11 09 {EV|http://publications.europa.eu/resource/authority/fd_335/EV} {DATPUB|http://publications.europa.eu/resource/authority/fd_335/DATPUB} +20 {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 2 cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:11/11/2014 17:57:21 2014-10-01 2014 10 01 {MA|http://publications.europa.eu/resource/authority/fd_335/MA} {MA/PART|http://publications.europa.eu/resource/authority/fd_335/MA%2FPART} {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 2 cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:11/11/2014 17:57:21 http://publications.europa.eu/resource/cellar/9b62bcd2-d4af-11e1-905c-01aa75ed71a1 9b62bcd2-d4af-11e1-905c-01aa75ed71a1 cellar http://publications.europa.eu/resource/procedure/2012_1 2012_1 procedure http://publications.europa.eu/resource/pegase/201269 201269 pegase 2012-10-09 2012 10 09 http://eurovoc.europa.eu/6029 6029 EUROVOC 6029 tax collection tax revenue http://eurovoc.europa.eu/1021 1021 EUROVOC 1021 tax system taxation http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100206 100206 EUROVOC 2446 2446 taxation 3 9999-12-31 9999 12 31 http://publications.europa.eu/resource/authority/corporate-body/CONSIL CONSIL corporate-body CONSIL CONSIL Council of the European Union Council Council of the European Communities http://eurovoc.europa.eu/6088 6088 EUROVOC 6088 Internet web http://data.europa.eu/eli/reg/2012/967/oj http://publications.europa.eu/resource/authority/treaty/TFEU_2008 TFEU_2008 treaty TFEU_2008 TFEU_2008 Treaty on the Functioning of the European Union (consolidated version 2008) TFEU (2008) Consolidated version of the Treaty on the Functioning of the European Union (2008) http://publications.europa.eu/resource/authority/document-collection/JO JO document-collection JO JO JO MAN2 http://publications.europa.eu/resource/cellar/3eec7ab1-1c2c-11e2-91ce-01aa75ed71a1 3eec7ab1-1c2c-11e2-91ce-01aa75ed71a1 cellar http://publications.europa.eu/resource/oj/JOL_2012_290_R JOL_2012_290_R oj 9999-12-31 9999 12 31 http://publications.europa.eu/resource/authority/fd_070/TELE TELE fd_070 TELE TELE Telecommunications http://eurovoc.europa.eu/5566 5566 EUROVOC 5566 tax return http://eurovoc.europa.eu/1021 1021 EUROVOC 1021 tax system taxation http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100206 100206 EUROVOC 2446 2446 taxation http://data.europa.eu/eli/reg/2012/967/oj 2012-10-09 2012 10 09 http://publications.europa.eu/resource/cellar/8c39913b-66f7-4a71-8410-a4ace44e9763 8c39913b-66f7-4a71-8410-a4ace44e9763 cellar http://publications.europa.eu/resource/oj/JOL_2011_077_R_0001_01 JOL_2011_077_R_0001_01 oj http://publications.europa.eu/resource/eli/reg_impl/2011/282/oj reg_impl:2011:282:oj eli http://publications.europa.eu/resource/celex/32011R0282 32011R0282 celex 2015-01-01 {R|http://publications.europa.eu/resource/authority/fd_375/R} {CHA|http://publications.europa.eu/resource/authority/fd_370/CHA} XI SECTION 2 MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:11/11/2014 17:57:21 http://eurovoc.europa.eu/4432 4432 EUROVOC 4432 television http://eurovoc.europa.eu/4585 4585 EUROVOC 4585 VAT value added tax turnover tax http://eurovoc.europa.eu/3262 3262 EUROVOC 3262 tax inspection http://eurovoc.europa.eu/2504 2504 EUROVOC 2504 fiscal policy tax policy taxation policy http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100206 100206 EUROVOC 2446 2446 taxation 32012R0967 oj:JOL_2012_290_R_0001_01 NLE 2012/0001 http://eurovoc.europa.eu/2602 2602 EUROVOC 2602 provision of services http://eurovoc.europa.eu/5268 5268 EUROVOC 5268 commercial transaction http://eurovoc.europa.eu/100147 100147 EUROVOC 20 20 TRADE http://eurovoc.europa.eu/100196 100196 EUROVOC 2031 2031 marketing http://publications.europa.eu/resource/cellar/9b62bcd2-d4af-11e1-905c-01aa75ed71a1 9b62bcd2-d4af-11e1-905c-01aa75ed71a1 cellar http://publications.europa.eu/resource/procedure/2012_1 2012_1 procedure http://publications.europa.eu/resource/pegase/201269 201269 pegase http://publications.europa.eu/resource/authority/resource-type/REG REG resource-type REG REG Regulation Regulations http://publications.europa.eu/resource/authority/fd_070/FISC FISC fd_070 FISC FISC Taxation LIE http://publications.europa.eu/resource/cellar/ee2e2fb2-84ce-4d5e-b16b-05eb98f06300 ee2e2fb2-84ce-4d5e-b16b-05eb98f06300 cellar http://publications.europa.eu/resource/celex/52012PC0002 52012PC0002 celex http://publications.europa.eu/resource/comnat/COM_2012_0002_FIN COM_2012_0002_FIN comnat http://publications.europa.eu/resource/com/COM_2012_014 COM_2012_014 com MS cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:11/11/2014 17:57:21 967 oj:JOL_2012_290_R_0001_01 http://eurovoc.europa.eu/3262 3262 EUROVOC 3262 tax inspection http://publications.europa.eu/resource/authority/fd_070/TVA TVA fd_070 TVA TVA Value added tax http://eurovoc.europa.eu/4585 4585 EUROVOC 4585 VAT value added tax turnover tax http://eurovoc.europa.eu/1321 1321 EUROVOC 1321 tax on consumption consumption tax tax on spending http://eurovoc.europa.eu/100148 100148 EUROVOC 24 24 FINANCE http://eurovoc.europa.eu/100206 100206 EUROVOC 2446 2446 taxation http://publications.europa.eu/resource/cellar/23bf2f62-941d-4517-85fe-b8cf93cbca2a 23bf2f62-941d-4517-85fe-b8cf93cbca2a cellar http://publications.europa.eu/resource/eli/reg/2012/967/2012-10-20 reg:2012:967:2012-10-20 eli http://publications.europa.eu/resource/celex/02012R0967-20121020 02012R0967-20121020 celex http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6 cellar http://publications.europa.eu/resource/celex/32006L0112 32006L0112 celex http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01 JOL_2006_347_R_0001_01 oj http://publications.europa.eu/resource/eli/dir/2006/112/oj dir:2006:112:oj eli

397

A397 cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:11/11/2014 17:57:21 http://publications.europa.eu/resource/cellar/6f11afc6-d8e0-11e2-bfa7-01aa75ed71a1 6f11afc6-d8e0-11e2-bfa7-01aa75ed71a1 cellar http://publications.europa.eu/resource/uriserv/DD.HRV.09.002.FULL DD.HRV.09.002.FULL uriserv http://publications.europa.eu/resource/oj/DD_2013_09_002_HR DD_2013_09_002_HR oj 2016-06-10T23:23:08.606+02:00 2016 06 10 http://eurovoc.europa.eu/2602 2602 EUROVOC 2602 provision of services http://publications.europa.eu/resource/authority/treaty/TFEU_2008 TFEU_2008 treaty TFEU_2008 TFEU_2008 Treaty on the Functioning of the European Union (consolidated version 2008) TFEU (2008) Consolidated version of the Treaty on the Functioning of the European Union (2008) http://publications.europa.eu/resource/authority/corporate-body/CONSIL CONSIL corporate-body CONSIL CONSIL Council of the European Union Council Council of the European Communities http://publications.europa.eu/resource/cellar/23bf2f62-941d-4517-85fe-b8cf93cbca2a 23bf2f62-941d-4517-85fe-b8cf93cbca2a cellar http://publications.europa.eu/resource/eli/reg/2012/967/2012-10-20 reg:2012:967:2012-10-20 eli http://publications.europa.eu/resource/celex/02012R0967-20121020 02012R0967-20121020 celex 2012-10-09 2012 10 09 2012-11-09 2012 11 09 2014-10-01 2014 10 01 http://data.europa.eu/eli/reg/2012/967/oj 0967 2015-01-01 2015 01 01 2012-10-09 2012 10 09 http://eurovoc.europa.eu/4432 4432 EUROVOC 4432 television http://eurovoc.europa.eu/2012 2012 EUROVOC 2012 means of communication http://eurovoc.europa.eu/100150 100150 EUROVOC 32 32 EDUCATION AND COMMUNICATIONS http://eurovoc.europa.eu/100221 100221 EUROVOC 3226 3226 communications http://eurovoc.europa.eu/5566 5566 EUROVOC 5566 tax return http://publications.europa.eu/resource/authority/document-collection/CELEX CELEX document-collection CELEX CELEX CELEX http://publications.europa.eu/resource/authority/fd_070/TELE TELE fd_070 TELE TELE Telecommunications R http://eurovoc.europa.eu/6029 6029 EUROVOC 6029 tax collection tax revenue <table-of-contents> <p>0001 - 0007</p> </table-of-contents> 1047459 http://publications.europa.eu/resource/cellar/93b84081-6650-11e4-ba48-01aa75ed71a1 93b84081-6650-11e4-ba48-01aa75ed71a1 cellar http://publications.europa.eu/resource/eli/reg/2012/967/corrigendum/2014-11-07/oj reg:2012:967:corrigendum:2014-11-07:oj eli http://publications.europa.eu/resource/celex/32012R0967R%2801%29 32012R0967R(01) celex http://publications.europa.eu/resource/oj/JOL_2014_321_R_0008 JOL_2014_321_R_0008 oj http://publications.europa.eu/resource/planjo/20141105-003 20141105-003 planjo http://publications.europa.eu/resource/immc/20141105-003%3AST%2012641%202014%20INIT 20141105-003:ST 12641 2014 INIT immc cdm:CDM_2.1.7 tdm:1523 xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:11/11/2014 18:08:41 MS IT http://eurovoc.europa.eu/6088 6088 EUROVOC 6088 Internet web http://eurovoc.europa.eu/4361 4361 EUROVOC 4361 communications systems http://eurovoc.europa.eu/100150 100150 EUROVOC 32 32 EDUCATION AND COMMUNICATIONS http://eurovoc.europa.eu/100221 100221 EUROVOC 3226 3226 communications http://publications.europa.eu/resource/authority/fd_555/093010 093010 fd_555 093010 093010 Turnover tax/VAT http://publications.europa.eu/resource/authority/fd_555/0930 0930 fd_555 0930 0930 Indirect taxation http://publications.europa.eu/resource/authority/fd_555/09 09 fd_555 09 09 Taxation celex:32012R0967 http://publications.europa.eu/resource/authority/fd_070/FISC FISC fd_070 FISC FISC Taxation 2012 http://publications.europa.eu/resource/authority/fd_555/093010 093010 fd_555 093010 093010 Turnover tax/VAT 32012R0967 http://eurovoc.europa.eu/2883 2883 EUROVOC 2883 broadcasting radio broadcast http://publications.europa.eu/resource/cellar/9b62bcd2-d4af-11e1-905c-01aa75ed71a1.0003 9b62bcd2-d4af-11e1-905c-01aa75ed71a1.0003 cellar http://publications.europa.eu/resource/pegase/201269.419668 201269.419668 pegase true 2012 cdm:work cdm:legislation_secondary cdm:regulation cdm:resource_legal R http://publications.europa.eu/resource/cellar/fb2fff1e-1c34-11e2-91ce-01aa75ed71a1.0006 fb2fff1e-1c34-11e2-91ce-01aa75ed71a1.0006 cellar http://publications.europa.eu/resource/uriserv/OJ.L_.2012.290.01.0001.01.ENG OJ.L_.2012.290.01.0001.01.ENG uriserv http://publications.europa.eu/resource/celex/32012R0967.ENG 32012R0967.ENG celex http://publications.europa.eu/resource/oj/JOL_2012_290_R_0001_01.ENG JOL_2012_290_R_0001_01.ENG oj 2014-12-11T06:21:12.956+01:00 2014 12 11 Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons en eng http://publications.europa.eu/resource/authority/language/ENG ENG language ENG ENG English English Article 2 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2015. However, Member States shall allow non-established taxable persons to submit the information required under Article 360 or Article 369c of Directive 2006/112/EC for registration under the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons as from 1 October 2014.