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

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TITLE XII U.K. SPECIAL SCHEMES

CHAPTER 6 U.K. [F1 Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons]

Section 2 U.K. [F1 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community]

[F1 Article 360 U.K.

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.]

Textual Amendments

F1 Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.