Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons
Basic information
Dates Date of document:
  • September 13, 2012
Date of publication:
  • September 14, 2012
Date of effect:
  • October 4, 2012
    • Entry into force - Date pub. +20 See Art 8
  • January 1, 2015
    • Application - See Art 8
Date of end of validity:
Modified by
Modified by:
Repealed by:
Modifies
Affected by case
Legal basis
EuroVoc Vocabulary
  • Taxation
  • Broadcasting
  • Value Added Tax
  • Fraud
  • Tax return
  • Exchange of information
  • Provision of services
  • Information technology, telecommunications and data-processing
  • Tax evasion
  • Telecommunications industry
  • Transmission network
  • VAT
  • Television
  • Telecommunications
  • Value added tax
  • Electrical engineering
  • Disclosure of information
  • Turnover tax/VAT