Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC) [1]

Section 2: Supply of services (Articles 24 to 29 of Directive 2006/112/EC) [2]

Article 6a [3]

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

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

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

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

4. paging services;

5. audiotext services;

6. facsimile, telegraph and telex;

7. access to the internet, including the World Wide Web;

8. 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:

1. electronically supplied services;

2. radio and television broadcasting (hereinafter ‚broadcasting‘) services.