ANNEX I

List of supplies of goods and services to which Article 7(3) and (4) applies:

  1. 1.

    distance selling (Articles 33 and 34 of Directive 2006/112/EC);

  2. 2.

    services connected with immovable property (Article 47 of Directive 2006/112/EC);

  3. 3.

    telecommunication services, radio and television broadcasting services and electronically supplied services (Article 58 of Directive 2006/112/EC);

  4. 4.

    hiring, other than short-term hiring, of a means of transport to a non-taxable person (Article 56 of Directive 2006/112/EC).

ANNEX II

Repealed Regulation and successive amendments

Council Regulation (EC) No 1798/2003

OJ L 264, 15.10.2003, p. 1.

Council Regulation (EC) No 885/2004

OJ L 168, 1.5.2004, p. 1.

Council Regulation (EC) No 1791/2006

OJ L 363, 20.12.2006, p. 1.

Council Regulation (EC) No 143/2008

OJ L 44, 20.2.2008, p. 1.

Council Regulation (EC) No 37/2009

OJ L 14, 20.1.2009, p. 1.

ANNEX III

CORRELATION TABLE

Regulation (EC) No 1798/2003

This Regulation

First and second subparagraphs of Article 1(1)

First and second subparagraphs of Article 1(1)

Third subparagraph of Article 1(1)

—

Fourth subparagraph of Article 1(1)

Article 1(4)

Article 1(2)

Article 1(3)

Article 2(1)(1)

Article 3

Article 2(1)(2)

Article 2(1)(a)

Article 2(1)(3)

Article 2(1)(b)

Article 2(1)(4)

Article 2(1)(c)

Article 2(1)(5)

Article 2(1)(d)

Article 2(1)(6)

Article 2(1)(e)

Article 2(1)(7)

Article 2(1)(f)

Article 2(1)(8)

Article 2(1)(g)

Article 2(1)(9)

Article 2(1)(h)

Article 2(1)(10)

Article 2(1)(i)

Article 2(1)(11)

Article 2(1)(j)

Article 2(1)(12)

Article 2(1)(k)

Article 2(1)(13)

Article 2(1)(l)

Article 2(1)(14)

—

Article 2(1)(15)

Article 2(1)(m)

Article 2(1)(16)

Article 2(1)(n)

Article 2(1)(17)

—

Article 2(1)(18)

Article 2(1)(p)

Article 2(1)(19)

Article 2(1)(q)

Article 2(2)

Article 2(2)

Article 3(1)

—

Article 3(2)

Article 4(1)

Article 3(3)

Article 4(2)

Article 3(4)

Article 4(3)

Article 3(5)

Article 4(4)

Article 3(6)

Article 5

Article 3(7)

Article 6

Article 4

—

Article 5(1)

Article 7(1)

Article 5(2)

Article 7(2)

Article 5(3)

Up to 31 December 2014: Article 7(3)

From 1 January 2015: Article 7(4)

Article 5(4)

Article 7(5)

Article 6

Article 8

Article 7

Article 9

Article 8

Article 10

Article 9

Article 11

Article 10

Article 12

Article 11

Article 28

Article 12

Article 29

Article 13

Article 30

Article 14

Article 25

Article 15

Article 26

Article 16

Article 27

Article 17 first subparagraph

Article 13(1)

Article 17 second subparagraph

Article 14(2)

Article 18

First subparagraph of Article 14(1)

Article 19

—

Article 20

—

Article 21

Second subparagraph of Article 14(1)

First subparagraph of Article 22(1)

Article 17(1)(a)

Second subparagraph of Article 22(1)

Article 18

Article 22(2)

Article 19

First paragraph of Article 23

Article 21(2)(a) and (b)

Second paragraph of Article 23

Second subparagraph of Article 21(2)

First paragraph of Article 24, point (1)

Article 21(2)(c)

First paragraph of Article 24, point (2)

Article 21(2)(d)

Second paragraph of Article 24

Second subparagraph of Article 21(2)

Article 25(1)

Article 20(1)

Article 25(2)

Article 20(2)

Article 25(3)

—

Article 26

Article 24 first subparagraph

Article 27(1)

Article 17(1)(b)

Article 27(2)

Article 17(1)(b) and Article 21(1)

Article 27(3)

Article 17(1)(b) and Article 21(1)

Article 27(4)

Article 31

Article 27(5)

Article 24

Article 28

Up to 31 December 2014: Article 38

From 1 January 2015: Article 43

Article 29

Up to 31 December 2014: Article 39

From 1 January 2015: Article 44

Article 30

Up to 31 December 2014: Article 40

From 1 January 2015: Article 45

Article 31

Article 17(1)(d)

Article 32

Up to 31 December 2014: Article 41

From 1 January 2015: Article 46

Article 33

Up to 31 December 2014: Article 42

From 1 January 2015: Article 47

Article 34

—

Article 34a

Article 48

Article 35

Article 49

Article 36

Article 50

Article 37

Article 51(1)

Article 38

Article 52

Article 39

Article 53

Article 40

Article 54

Article 41

Article 55

Article 42

Article 56

Article 43

Article 57

Article 44

Article 58

Article 45

Article 59

Article 46

Article 60

Article 47

Article 61

Article 48

Article 62