Until 31 December 2008, Member States shall apply Article 58(b) to radio and television broadcasting services, as referred to in point (j) of Article 56(1), supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or who has a fixed establishment there from which the services are supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community’.

The temporary value added tax arrangements of Directive 77/388/EEC applicable for radio and television broadcasting services and certain electronically supplied services were extended until 31 December 2006 by Council Directive 2006/58/EC of 27 June 2006 amending Council Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services

As regards types of broadcasting services cited in the e-commerce VAT Directive (2002/38/EC), it must be acknowledged that this type of services evolve very quickly in the digital age, therefore their developments should be carefully monitored in order to create level playing field from the VAT point of view between different types of broadcasting services (linear and non linear services).

Moreover, as Directive 2003/33/EC, which prohibits advertising and sponsorship for cigarettes and other tobacco products in printed media, information society services and radio broadcasting, is without prejudice to Council Directive 89/552/EEC of 3 October 1989 on the coordination of certain provisions laid down by law, regulation or administrative action in Member States concerning the pursuit of television broadcasting activities, in view of the special characteristics of audiovisual media services, the relation between Directive 2 ...[+++]003/33/EC and Directive 89/552/EEC should remain the same after the entry into force of the present Directive.

The number of households equipped to receive direct satellite broadcasting (and which are, therefore, able to have access to radio and other distant broadcasting services) increased to a share of 18% of all households, while TV cable connections reached about 29% of all households.

In the case of telecommunications services and radio and television broadcasting services referred to in paragraph 2(e) when performed for non-taxable persons who are established, have their permanent address or usually reside in a Member State, by a taxable person who has established his business or has a fixed establishment from which the service is supplied outside the Community, or in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, Member States shall make use of paragraph 3(b)".