For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:
(1)
‘telecommunications services’ and ‘broadcasting services’ mean the services referred to in points (a) and (b) of the first paragraph of Article 58;
(2)
‘electronic services’ and ‘electronically supplied services’ mean the services referred to in point (c) of the first paragraph of Article 58;
3 ‘Member State of consumption means’ the Member State in which the supply of the telecommunications, broadcasting or electronic services is deemed to take place according to Article 58;
(4)
‘VAT return’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.