30As pointed out in recitals 1 to 3 of Directive 2016/1065, it was in order to remedy the diversity of solutions adopted by the Member States, which were liable, in particular, to create situations of double taxation or non-taxation, and in view of the new rules on the place of supply for telecommunications, broadcasting and electronically supplied services applicable since 1 January 2015, that the EU legislature adopted that directive, which amends Directive 2006/112, inserting into the text of the latter, in particular, Articles 30a and 30b, applicable from 1 January 2019, with the aim of clarifying the VAT treatment of vouchers.
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