broadcasting services — the services referred to in points (a) and (b) of the first paragraph of Article 58; 2. “electronic services” and 8

electronically supplied services — the services referred to in point (k) of the first paragraph of Article 59;’; point (4) shall be replaced by the following: ‘(4) 11.

electronically supplied services — the services referred to in point (c) of the first paragraph of Article 58 8

Intra-Community transport of goods — any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States 1.

Member State of consumption — the Member State in which, pursuant to Article 58, the supply of the electronic services is deemed to take place (b)

Member State of consumption — the Member State in which the supply of the telecommunications, broadcasting or electronic services is deemed to take place according to Article 58 8

Member State of identification — the Member State which the taxable person not established within the Community chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Section 10.

Member State of identification — the Member State in the territory of which the taxable person has established his business or, if he has not established his business in the Community, where he has a fixed establishment. Where a taxable person has not established his business in the Community, but has more than one fixed establishment therein, the Member State of identification shall be the Member State with a fixed establishment where that taxable person indicates that he will make use of this special scheme. The taxable person shall be bound by this decision for the calendar year concerned and the two calendar years following. Article 369b Member States shall permit any taxable person not established in the Member State of consumption supplying telecommunications, broadcasting or electronic services to a non-taxable person who is established or has his permanent address or usually resides in that Member State, to use this special scheme. This special scheme applies to all those services supplied in the Community. Article 369c The taxable person not established in the Member State of consumption shall state to the Member State of identification when he commences and ceases his taxable activities covered by this… 15.

place of arrival — the place where transport of the goods actually ends. Article 52 Member States need not apply VAT to that part of the intra-Community transport of goods to non-taxable persons taking place over waters which do not form part of the territory of the Community. Subsection 4 Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property Article 53 The place of supply of services and ancillary services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, shall be the place where those activities are physically carried out. Article 54 The place of supply of the following services to non-taxable persons shall be the place where the services are physically carried out: (a) ancillary transport activities such as loading, unloading, handling and similar activities; (b) valuations of and work on movable tangible property. Subsection 5 Supply of restaurant and catering services Article 55 The place of supply of restaurant and… 1.

Place of departure — the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located and 1.

Point of arrival of a passenger transport operation — the last scheduled point of disembarkation within the Community of passengers who embarked in the Community, where applicable before a stopover outside the Community. In the case of a return trip, the return leg shall be regarded as a separate transport operation. Subsection 8 Supply of electronic services to non-taxable persons Article 58 The place of supply of electronically supplied services, in particular those referred to in Annex II, when supplied to non-taxable persons who are established in a Member State, or who have their permanent address or usually reside in a Member State, by a taxable person who has established his business outside the Community or has a fixed establishment there from which the service is supplied, or who, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, shall be the place where the non-taxable person is established, or where he has his permanent address or usually resides. Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service. Subsection 9… 1.

Point of departure of a passenger transport operation — the first scheduled point of passenger embarkation within the Community, where applicable after a stopover outside the Community 1.

section of a passenger transport operation effected within the Community — the section of the operation effected, without a stopover outside the Community, between the point of departure and the point of arrival of the passenger transport operation 1.

short-term — the continuous possession or use of the means of transport throughout a period of not more than thirty days and, in the case of vessels, not more than ninety days. Subsection 7 Supply of restaurant and catering services for consumption on board ships, aircraft or trains Article 57 1. The place of supply of restaurant and catering services which are physically carried out on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, shall be at the point of departure of the passenger transport operation. 2. For the purposes of paragraph 1 1.

short-term — the continuous possession or use of the means of transport throughout a period of not more than thirty days and, in the case of vessels, not more than 90 days Article 4

taxable person not established in the Member State of consumption — a taxable person who has established his business in the territory of the Community or has a fixed establishment there but has not established his business and has no fixed establishment within the territory of the Member State of consumption 15.

taxable person not established within the Community — a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there and who is not otherwise required to be identified for VAT purposes 10.

VAT return — the statement containing the information necessary to establish the amount of VAT due in each Member State 8