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CELEX 32002L0038

Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services

not in forceEuropean Union· EUR-Lex· EN

Introduced

7 May 2002

Last action

1 July 2003 · Entry into force

Status

No longer in force

Sponsors

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Subjects

Taxation

Source updated

7 May 2002

Taxation

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Records

Official directive CELEX 32002L0038 from European Union at EUR-Lex. Dated 7 May 2002. Status: No longer in force.

Timeline

  1. 7 May 2002

    Signed

    Source: work_date_document

  2. 15 May 2002

    Entry into force

    Source: resource_legal_date_entry-into-force

  3. 1 July 2003

    Entry into force

    Source: resource_legal_date_entry-into-force

Votes

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Versions

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Documents

21 official files

Směrnice Rady 2002/38/ES ze dne 7. května 2002, kterou se mění a dočasně upravuje směrnice 77/388/EHS, pokud jde o úpravu daně z přidané hodnoty uplatňované na služby rozhlasového a televizního vysílání a na určité elektronicky poskytované služby

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  • Směrnice Rady 2002/38/ES ze dne 7. května 2002, kterou se mění a dočasně upravuje směrnice 77/388/EHS, pokud jde o úpravu daně z přidané hodnoty uplatňované na služby rozhlasového a televizního vysílání a na určité elektronicky poskytované služby

    official_journal · CS · 7 May 2002

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  • Neuvoston direktiivi 2002/38/EY, annettu 7 päivänä toukokuuta 2002, direktiivin 77/388/ETY muuttamisesta ja väliaikaisesta muuttamisesta radio- ja televisiolähetyspalveluihin ja tiettyihin sähköisesti suoritettaviin palveluihin sovellettavien arvonlisäverojärjestelyjen osalta

    official_journal · FI · 7 May 2002

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  • Dyrektywa Rady 2002/38/WE z dnia 7 maja 2002 r. zmieniająca oraz tymczasowo zmieniająca dyrektywę 77/388/EWG w odniesieniu do systemu podatku od wartości dodanej stosowanego do usług radiowych i telewizyjnych oraz niektórych usług świadczonych drogą elektroniczną

    official_journal · PL · 7 May 2002

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  • Rådets direktiv 2002/38/EG av den 7 maj 2002 om ändring och ändring för begränsad tid av direktiv 77/388/EEG vad gäller mervärdesskatteordningen för radio- och televisionssändningar samt vissa tjänster som tillhandahålls på elektronisk väg

    official_journal · SV · 7 May 2002

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  • Id-Direttiva tal-Kunsill 2002/38/KE tas-7 ta' Mejju 2002 li temenda temporanjament id-Direttiva 77/388/KEE fir-rigward ta' l-aġġustamenti fit-taxxa fuq il-valur miżjud applikabbli fuq is-servizzi tax-xandir bir-radju u bit-televiżjoni u xi servizzi forniti b'mezzi elettroniċi

    official_journal · MT · 7 May 2002

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  • Rådets direktiv 2002/38/EF af 7. maj 2002 om ændring og midlertidig ændring af direktiv 77/388/EØF hvad angår merværdiafgiftssystemet for radio- og tv-spredningstjenester og visse elektronisk leverede tjenesteydelser

    official_journal · DA · 7 May 2002

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  • Padomes Direktīva 2002/38/EK (2002. gada 7. maijs), ar kuru groza un īslaicīgi groza Direktīvu 77/388/EEK attiecībā uz pievienotās vērtības nodokļa piemērošanu radio un televīzijas apraides pakalpojumiem un dažiem elektroniski sniegtiem pakalpojumiem

    official_journal · LV · 7 May 2002

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  • 2002 m. gegužės 7 d. Tarybos direktyva 2002/38/EB iš dalies keičianti ir laikinai iš dalies keičianti Direktyvą 77/388/EEB dėl pridėtinės vertės mokesčio priemonių taikomų radijo ir televizijos transliacijų paslaugoms ir tam tikroms elektroninėmis priemonėmis teikiamoms paslaugoms

    official_journal · LT · 7 May 2002

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  • Richtlinie 2002/38/EG des Rates vom 7. Mai 2002 zur Änderung und vorübergehenden Änderung der Richtlinie 77/388/EWG bezüglich der mehrwertsteuerlichen Behandlung der Rundfunk- und Fernsehdienstleistungen sowie bestimmter elektronisch erbrachter Dienstleistungen

    official_journal · DE · 7 May 2002

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  • Οδηγία 2002/38/ΕΚ του Συμβουλίου, της 7ης Μαΐου 2002, για την τροποποίηση και την προσωρινή τροποποίηση της οδηγίας 77/388/ΕΟΚ όσον αφορά το σύστημα φόρου προστιθεμένης αξίας που εφαρμόζεται στις ραδιοφωνικές και τηλεοπτικές υπηρεσίες και σε ορισμένες υπηρεσίες που παρέχονται ηλεκτρονικά

    official_journal · EL · 7 May 2002

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  • Direktiva Sveta 2002/38/ES z dne 7. maja 2002 o spremembah in začasnih spremembah Direktive 77/388/EGS glede ureditve davka na dodano vrednost, ki se uporablja za storitve radijskega in televizijskega oddajanja ter za določene elektronsko opravljene storitve

    official_journal · SL · 7 May 2002

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  • Smernica Rady 2002/38/ES zo 7. mája 2002, ktorá mení a dopĺňa a dočasne mení a dopĺňa smernicu 77/388/EHS pokiaľ ide o úpravy týkajúce sa dane z pridanej hodnoty s ohľadom na služby rozhlasového a televízneho vysielania a určité služby dodávané elektronicky

    official_journal · SK · 7 May 2002

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  • Nõukogu direktiiv 2002/38/EÜ, 7. mai 2002, millega muudetakse, osaliselt ajutiselt, direktiivi 77/388/EMÜ seoses raadio- ja televisiooniringhäälinguteenuste ja teatavate elektrooniliste teenuste suhtes kohaldatava käibemaksukorraga

    official_journal · ET · 7 May 2002

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  • Directiva 2002/38/CE del Consejo, de 7 de mayo de 2002, por la que se modifica y se modifica temporalmente la Directiva 77/388/CEE respecto del régimen del impuesto sobre el valor añadido aplicable a los servicios de radiodifusión y de televisión y a algunos servicios prestados por vía electrónica

    official_journal · ES · 7 May 2002

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  • Richtlijn 2002/38/EG van de Raad van 7 mei 2002 tot wijziging, voor een gedeelte tijdelijk, van Richtlijn 77/388/EEG met betrekking tot de regeling inzake de belasting over de toegevoegde waarde die van toepassing is op bepaalde diensten die langs elektronische weg worden verricht alsook op radio- en televisieomroepdiensten

    official_journal · NL · 7 May 2002

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  • A Tanács 2002/38/EK irányelve (2002. május 7.) a rádióműsor- és televízióműsor-terjesztési szolgáltatásokra és egyes elektronikus úton nyújtott szolgáltatásokra alkalmazandó hozzáadottérték-adóval kapcsolatos rendelkezések tekintetében a 77/388/EGK irányelv módosításáról és átmeneti módosításáról

    official_journal · HU · 7 May 2002

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  • Direttiva 2002/38/CE del Consiglio, del 7 maggio 2002, che modifica temporaneamente la direttiva 77/388/CEE per quanto riguarda il regime di imposta sul valore aggiunto applicabile ai servizi di radiodiffusione e di televisione e a determinati servizi prestati tramite mezzi elettronici

    official_journal · IT · 7 May 2002

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  • Directiva 2002/38/CE do Conselho, de 7 de Maio de 2002, que altera, a título tanto definitivo como temporário, a Directiva 77/388/CEE no que se refere ao regime do imposto sobre o valor acrescentado aplicável aos serviços de radiodifusão e televisão e a determinados serviços prestados por via electrónica

    official_journal · PT · 7 May 2002

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  • Directive 2002/38/CE du Conseil du 7 mai 2002 modifiant, en partie à titre temporaire, la directive 77/388/CEE en ce qui concerne le régime de taxe sur la valeur ajoutée applicable aux services de radiodiffusion et de télévision et à certains services fournis par voie électronique

    official_journal · FR · 7 May 2002

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  • Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services

    official_journal · EN · 7 May 2002

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  • · CONSIL · Council of the European Union

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