Decree-Law 130/2003 of 28 of June implements Council Directive 2002/38/CE of 7 May 2002 into the Portuguese legal system pertaining to value added tax arrangements applicable to certain electronic supplied services.
Decree-Law 130/2003 of 28 of June establishes a temporarily rule as regards value added tax arrangements applicable to radio and television broadcasting services and certain electronic supplied services, to be in force from July 1st 2003 to June 30th 2006. Several provisions from the Value Added Tax Code ("VAT Code") have been amended pertaining to the above referred services supply.
Rules currently applicable to VAT on electronically supplied services provided by operators neither established nor required to be identified for tax purposes within the Community are, thus, amended.
