CHAPTER IVTAXABLE TRANSACTIONS(ARTICLES 24 TO 29 OF DIRECTIVE 2006/112/EC)

F1Article 6a

1.

Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall cover, in particular, the following:

(a)

fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component (videophone services);

(b)

telephone services provided through the internet, including voice over internet Protocol (VoIP);

(c)

voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;

(d)

paging services;

(e)

audiotext services;

(f)

facsimile, telegraph and telex;

(g)

access to the internet, including the World Wide Web;

(h)

private network connections providing telecommunications links for the exclusive use of the client.

2.

Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall not cover the following:

(a)

electronically supplied services;

(b)

radio and television broadcasting (hereinafter ‘ broadcasting ’ ) services.