# Council Directive 2006/138/EC of 19 December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services, Article 3

Extent: E+W+S+N.I.

This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2007.

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Source: https://www.legislation.gov.uk/eudr/2006/138/article/3 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-138/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.