anx_I__cpt_1__point_4__point_e__text_1

Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax · European Union

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.