Metadata
Author: Giga-fren
Data
English[en]
Council Directive 2002/38/EC temporarily amending Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services, the so called e-commerce VAT directive, contains a number of provisions which were due to expire on 30 June 2006 unless extended.
French[fr]
La directive 2002/38/CE du Conseil relative au régime de taxe sur la valeur ajoutée (TVA) applicable aux services de radiodiffusion et de télévision et à certains services fournis par voie électronique, dite "directive TVA sur le commerce électronique", contient certaines dispositions qui, sauf prorogation, devaient expirer le 30 juin 2006.