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art_11__para_2__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

The following services, in particular, shall, where delivered over the Internet or an electronic network, be covered by paragraph 1:

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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.