Introduction Annex A.Transposition Note: Articles 2(1), (6) and (7), 3 and 4 of Directive 2008/08/EC: Amending Chapter 3 of Title V, Section 1 of Chapter 1 of Title XI and Article 196 of Directive 2006/112/ EC as regards the place of supply of services
A table setting out how the various Articles are transposed into UK law is below.
The proposals for the changes to the place of supply of services for supplies to business customers contained in Directive 2008/8/EC were originally submitted to the EU Scrutiny Committee in January and February 2004 (EM and SEM 5051/04) with a RIA. The proposals were passed by the House of Commons on 16 March 2004 and the House of Lords on 25 May 2004. Subsequent amended proposals were submitted to the Committee on 30 September 2005 (EM 11439/05) in relation to supplies to business and private consumers. These were passed by the House of Commons on 28 February 2006 after a standing committee debate on 16 February 2006 and by the House of Lords on 15 March 2006.
The proposals were adopted by Finance Ministers in the February 2008 ECOFIN
References to Articles in the table below relate to the amended Articles of Directive 2006/112/EC.