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New version applies from 01/01/2020. 20 provisions change. Later versions: 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Article 358 changes in this version: compare with the current text.

Article 358

Article 358

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.

Official text · consolidated version 16/01/2019 (no longer in force) Open full page ↗
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