1Council Directive 2002/38/EC. 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[ J]. Official J, 2002, L128.
2Council Regulation (EC) 792/2002. amending temporarily Regulation (EEC) 218/92 on administrative cooperation in the filed of indirect taxation (VAT) as regards additional measures regarding electronic commerce[ J].Official J,2002, L128.