From 1 January 2015, under Council Directive 2008/8/EC, new VAT rules governing cross-border supplies of telecommunications, broadcasting and e-Services to ordinary consumers are due to come into effect. Under the new rules, the place of taxation for these services will shift from the Member State of the supplier to the Member State of the consumer, thereby ensuring that local VAT rates apply irrespective of the location of the supplier and that taxation will accrue to the Member State of the consumer. The new rules will be transposed into Irish law in 2014. In December 2012, the European Commission published a proposal for an Implementing Regulation designed to ensure that the new rules are applied consistently across the Community. Having commenced discussions on the proposal, the Irish Presidency achieved political agreement on this dossier at the ECOFIN Council of 21 June 2013. In addition to achieving consistency in the application of the new rules, this agreement will minimise the scope for non-taxation and double taxation of the services involved. Achieving early agreement on the dossier was important in allowing businesses sufficient time to prepare their accounting and IT systems for the changeover to the new rules in 2015.