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Chapter 6 Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable personsF1

United Kingdom

Original text. Later amendments are not shown.

  1. 1General provisions
  2. 2Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community
  3. 3Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons established within the Community but not in the Member State of consumption

Annotations

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.