---
title: "Council Directive 2006/138/EC of 19 December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services"
id: 1b5a6ae4-13bb-4f1a-bc0d-a98eaaf64bdf
authority: eu
place: "European Union"
applies_also_from: []
kind: directive
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0138
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/1b5a6ae4-13bb-4f1a-bc0d-a98eaaf64bdf
text: not held
---

# Council Directive 2006/138/EC of 19 December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services