{
  "url": "https://openlegislation.uk/eu-directive-2008-8/article-1",
  "json_url": "https://openlegislation.uk/eu-directive-2008-8/article-1.json",
  "legislation": "eudr/2008/8",
  "legislation_title": "Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services",
  "legislation_url": "https://openlegislation.uk/eu-directive-2008-8",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "From 1 January 2009, Directive 2006/112/EC is hereby amended as follows:\n1.. in Article 56, paragraph 3 shall be replaced by the following:\n‘3. Points (j) and (k) of paragraph 1 and paragraph 2 shall apply until 31 December 2009.’;\n2.. in Article 57, paragraph 2 shall be replaced by the following:\n‘2. Paragraph 1 shall apply until 31 December 2009.’;\n3.. in Article 59, paragraph 2 shall be replaced by the following:\n‘2. Until 31 December 2009, Member States shall apply Article 58(b) to radio and television broadcasting services, as referred to in Article 56(1)(j), supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or who has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community.’;\n4.. Article 357 shall be replaced by the following:\n‘Article 357 This Chapter shall apply until 31 December 2014.’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2008/8/article/1",
    "retrieved_at": "2026-11-01T15:22:22.764789+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}