council direct ec amend amend temporarili direct eec ad tax arrang applic radio televis broadcast servic electron suppli servic council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe rule applic vat radio televis broadcast servic electron suppli servic articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess inadequ tax servic consum commun prevent distort competit area interest proper function intern market distort elimin harmonis rule introduc type activ action ensur servic effect consider consum custom establish commun tax commun tax consum commun end radio televis broadcast servic electron suppli servic provid countri person establish commun commun recipi establish countri tax place recipi servic defin electron suppli servic exampl servic includ annex direct facilit complianc fiscal oblig oper provid electron suppli servic establish requir identifi tax purpos commun special scheme establish appli scheme oper suppli servic electron mean taxabl person commun identifi tax purpos commun opt identif singl member state establish oper wish benefit special scheme compli requir laid relev exist provis member state servic consum member state identif condit exclud establish oper special scheme establish oper opt special scheme input ad tax paid respect good servic purpos tax activ fall special scheme refund member state input ad tax paid accord arrang thirteenth council direct eec novemb harmonis law member state relat turnov tax arrang refund ad tax taxabl person establish commun territori option restrict refund articl articl direct appli subject condit lai member state statement return made electron mean requir electron mean provis pertain introduct electron tax return statement adopt perman basi desir adopt provis temporari period year extend practic reason event base experi review year juli direct eec amend adopt direct articl direct eec temporarili amend articl paragraph comma replac final full stop indent ad quot radio televis broadcast servic electron suppli servic inter alia annex quot paragraph point ad quot place servic refer indent subparagraph suppli perform taxabl person establish perman address resid member state taxabl person establish busi fix establish servic suppli commun absenc place busi fix establish perman address resid commun place taxabl person establish perman address resid quot paragraph introductori phrase replac quot order avoid doubl taxat taxat distort competit member state regard suppli servic refer paragraph servic refer indent suppli taxabl person regard hire form transport quot paragraph amend quot case telecommun servic radio televis broadcast servic refer paragraph perform taxabl person establish perman address resid member state taxabl person establish busi fix establish servic suppli commun absenc place busi fix establish perman address resid commun member state make paragraph quot articl fourth subparagraph ad quot subparagraph appli servic refer indent articl quot articl ad quot articl special scheme establish taxabl person suppli electron servic taxabl person definit purpos articl definit appli prejudic commun provis establish taxabl person mean taxabl person establish busi fix establish territori commun requir identifi tax purpos articl electron servic electron suppli servic mean servic refer indent articl member state identif mean member state establish taxabl person choos contact state activ taxabl person territori commun commenc accord provis articl member state consumpt mean member state suppli electron servic deem place articl ad tax return mean statement inform establish amount tax chargeabl member state special scheme electron suppli servic member state permit establish taxabl person suppli electron servic taxabl person establish perman address resid member state special scheme accord provis special scheme appli suppli commun establish taxabl person state member state identif activ taxabl person commenc ceas extent longer qualifi special scheme statement made electron inform establish taxabl person member state identif taxabl activ commenc detail identif postal address electron address includ websit nation tax number statement person identifi ad tax purpos commun establish taxabl person notifi member state identif submit inform member state identif identifi establish taxabl person mean individu number base inform identif member state consumpt identif system member state identif notifi establish taxabl person electron mean identif number alloc member state identif exclud establish taxabl person identif regist notifi longer suppli electron servic assum taxabl activ end longer fulfil requir allow special scheme persist fail compli rule special scheme establish taxabl person submit electron mean member state identif ad tax return calendar quarter electron servic suppli return submit dai end report period return refer ad tax return set identif number member state consumpt tax due total ad tax suppli electron servic report period total amount tax applic tax rate total tax due ad tax return made euro member state adopt euro requir tax return made nation currenc suppli made currenc exchang rate valid date report period complet ad tax return exchang exchang rate publish european central bank dai public dai dai public establish taxabl person pai ad tax submit return payment made bank account denomin euro design member state identif member state adopt euro requir payment made bank account denomin currenc notwithstand articl direct eec establish taxabl person make special scheme make deduct articl direct grant refund direct eec articl direct eec appli refund relat electron suppli cover special scheme establish taxabl person record transact cover special scheme suffici detail enabl tax administr member state consumpt determin ad tax return refer paragraph correct record made electron request member state identif member state consumpt record maintain period year end year transact carri articl appli establish taxabl person opt special scheme quot articl articl contain articl direct eec amend paragraph point replac quot taxabl person state activ taxabl person commenc ceas member state subject condit lai taxabl person make statement electron mean requir electron mean quot paragraph point replac quot taxabl person submit return deadlin determin member state deadlin month end tax period tax period fix member state month month quarter member state set period provid exce year member state subject condit lai taxabl person make return electron mean requir electron mean quot paragraph point replac quot member state requir taxabl person submit statement includ particular paragraph transact carri preced year statement provid inform adjust member state subject condit lai taxabl person make statement electron mean requir electron mean quot paragraph paragraph point replac quot recapitul statement drawn calendar quarter period accord procedur determin member state measur ensur provis administr cooper field indirect taxat event compli member state subject condit lai taxabl person make statement electron mean requir electron mean quot articl member state bring forc law regul administr provis compli direct juli forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public member state determin refer made member state commun commiss text provis domest law adopt field cover direct articl articl appli period year start juli articl council basi report commiss review provis articl direct june act accord articl treati adopt measur electron mechan discriminatori basi charg declar collect alloc tax revenu electron suppli servic taxat place consumpt consid practic reason act unanim basi propos commiss extend period mention articl articl direct enter forc dai public offici journal european commun articl direct address member state brussel council presid de rato figaredo oj oj oj ol direct amend council direct ec oj oj annex quot quot annex illustr list electron suppli servic refer articl websit suppli web host distanc mainten programm equip suppli softwar updat thereof suppli imag text inform make databas suppli music film game includ game chanc gambl game polit cultur artist sport scientif entertain broadcast event suppli distanc teach supplier servic custom commun electron mail servic perform electron servic mean indent articl