Council Directive 2006/112/ECShow full title

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

ANNEX IIU.K. [F1INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (C) OF THE FIRST PARAGRAPH OF ARTICLE 58]

(1)

Website supply, web-hosting, distance maintenance of programmes and equipment;

(2)

supply of software and updating thereof;

(3)

supply of images, text and information and making available of databases;

(4)

supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events;

(5)

supply of distance teaching.