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For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:

1. 1.

   ‘ telecommunications services ’ and ‘ broadcasting services ’ mean the services referred to in points (a) and (b) of the first paragraph of Article 58;

2. 2.

   ‘ electronic services ’ and ‘ electronically supplied services ’ mean the services referred to in point (c) of the first paragraph of Article 58;

3. 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. 4.

   ‘ VAT return ’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.