Implementation Of The Council Directive 2002/38/ce Amending Temporarily Directive 77/388/cee As Regards The Value Added Tax Arrangements Applicable To Radio And Television Broadcasting Services And Certain Electronically Supplied Services.

Decree n.230 dated 3rd October 2003 acknowledged in Italy the Council Directive 2002/38/CE concerning the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services. This Directive aims at harmonizing the Member States regulations concerning the value added tax in the above-mentioned activities ambit, stating that the services contained in the application ambit of the Directive provided from third countries to persons established in the Community or from the Community to recipients in third countries should be taxed where the recipients of the services are located. Decree n.230 dated 3rd October 2003 deals with different aspects to which it is appropriate to make a through review.

The following questions have been addressed in this article:

Can subjects domiciled or resident outside the Community, not identified in the community ambit, identify themselves in the State territory?
Which information shall the identification statement contain?
To which statements are the subjects identified in the Italian system obliged?
When shall the subjects identified in Italy pay the value added tax?
Which is the Decree enforcement period and when did it become effective?


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