What changed, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

+ The place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission, supplied to a taxable person, shall be the place where those events ac…
− The place of supply of services and ancillary services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, shall be the place where those activiti…
+ 1. The place of supply of services and ancillary services, relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, supplied to a non-taxable person sh…
+ 
+ 2. The place of supply of the following services to a non-taxable person shall be the place where the services are physically carried out:
− The place of supply of the following services to non-taxable persons shall be the place where the services are physically carried out:
+ From 1 January 2011 until 31 December 2015, the standard rate may not be lower than 15 %.
− 1. From 1 January 2006 until 31 December 2010, the standard rate may not be less than 15 %.
− 
− 2. The Council shall decide, in accordance with Article 93 of the Treaty, on the level of the standard rate to be applied after 31 December 2010.
+ 
+ (b) by Sweden in respect of the supply of newspapers, including radio and cassette newspapers for the visually impaired, pharmaceutical products supplied to hospitals or on prescription, and the production of, or other related services concerning, periodicals of non-profit-making organisations;
+ (c) by Malta in respect of the supply of foodstuffs for human consumption and pharmaceuticals.
− (b) by Sweden in respect of the supply of newspapers, including radio and cassette newspapers for the visually impaired, pharmaceutical products supplied to hospitals or on prescription, and the production of, or other related services concerning, periodicals of non-profit-making organisations.
− ### Article 127
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− Malta may, until ►M2 31 December 2010** ◄ **, continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of foodstuffs for human consumption and pharmaceuticals.
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+ ## CHAPTER 7 / Exemptions related to international transport
− ## CHAPTER 7 / EXEMPTIONS RELATED TO INTERNATIONAL TRANSPORT