Richtlijn 2006/138/EG van de Raad van 19 december 2006 tot wijziging van Richtlijn 2006/112/EG wat betreft de toepassingsduur van de regeling inzake de belasting over de toegevoegde waarde voor bepaalde diensten die langs elektronische weg worden verricht alsook radio- en televisieomroepdiensten

This directive amends existing VAT rules regarding the taxation of specific services provided electronically and radio/television broadcasting services. It focuses on extending the application period of the current VAT regime for these digital services to ensure consistent tax treatment. Businesses providing digital content, such as streaming services or electronic software, and broadcasting companies are affected. The change ensures that VAT rules remain applicable to these evolving digital service models.