4.

Item 4 of Annex L to Directive 77/388/EEC Accessing or downloading of music on to computers and mobile phones Accessing or downloading of jingles, excerpts, ringtones, or other sounds Accessing or downloading of films Downloading of music on to computers and mobile phones Accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.