http://www.legislation.gov.uk/id/eudr/2006/112

http://www.legislation.gov.uk/eudr/2006/112/article/360/2019-01-01

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

Council Directive 2006/112/EC

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

2021-02-09

King's Printer of Acts of Parliament

https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20190101

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2019-01-01

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

Title XII Ch. 7

Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods

Directive

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

Title XII Ch. 6 Text

Directive

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

Art. 242a

Directive

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

Title V Ch. 3a

Directive

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

Title XII Ch. 8

Directive

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

SECTION 2 Text

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

Art. 66a

Directive

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

Art. 14a

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

Title XII Ch. 6 s. 3 Text

Directive

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

Title XII Ch. 6 Ch. 4

Directive

TITLE XIISPECIAL SCHEMES

CHAPTER 6F1Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons

Annotations:

Amendments (Textual)

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

Section 2F1Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community

F1Article 360

The taxable person not established within the Community shall state to the Member State of identification when he commences or ceases his activity as a taxable person, or changes that activity in such a way that he no longer meets the conditions necessary for use of this special scheme. He shall communicate that information electronically.