Title IV: Taxable transactions

Chapter 3: Supply of services

Article 24

1. ‚Supply of services‘ shall mean any transaction which does not constitute a supply of goods.

2. ‚Telecommunications services‘ shall mean services relating to the transmission, emission or reception of signals, words, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, with the inclusion of the provision of access to global information networks.