CHAPTER IV

TAXABLE TRANSACTIONS

(ARTICLES 24 TO 29 OF DIRECTIVE 2006/112/EC)
Article 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.
Inserted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.