Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
Basic information
Dates Date of document:
  • October 9, 2012
Date of publication:
  • October 20, 2012
Date of effect:
  • November 9, 2012
    • Entry into force - Date pub. +20 See Art 2
  • October 1, 2014
    • Application - Partial application See Art 2
  • January 1, 2015
    • Application - See Art 2
Modified by
Modifies
Modifies:
Affected by case
Legal basis
EuroVoc Vocabulary
  • Turnover tax/VAT
  • Internet
  • Television
  • VAT
  • Telecommunications
  • Value added tax
  • Tax inspection
  • Provision of services
  • Tax return
  • Tax collection
  • Taxation
  • Broadcasting