SECTION 2

Except where the goods being assembled become part of immovable property, the place of the supply of services specified in Article 3(2) of this Regulation shall be established in accordance with Article 9(2)(c) or Article 28b(F) of Directive 77/388/EEC. The service of translation of texts shall be covered by Article 9(2)(e) of Directive 77/388/EEC. Where a body established in a third country assigns television broadcasting rights in respect of football matches to taxable persons established in the Community, that transaction shall be covered by the first indent of Article 9(2)(e) of Directive 77/388/EEC. The supply of services which consist in applying for or receiving refunds under Directive 79/1072/EEC Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331, 27.12.1979, p. 11). Directive as last amended by the 2003 Act of Accession. shall be covered by the third indent of Article 9(2)(e) of Directive 77/388/EEC. The supply of services of agents as referred to in the seventh indent of Article 9(2)(e) of Directive 77/388/EEC shall cover the services of agents acting in the name and for the account of the recipient of the service procured and services performed by the agents acting in the name and for the account of the provider of the service procured. Trailers and semi-trailers, as well as railway wagons, shall be forms of transport for the purposes of the eighth indent of Article 9(2)(e) of Directive 77/388/EEC. ‘Electronically supplied services’ as referred to in the 12th indent of Article 9(2)(e) of Directive 77/388/EEC and in Annex L to Directive 77/388/EEC shall include services which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and in the absence of information technology is impossible to ensure. The following services, in particular, shall, where delivered over the Internet or an electronic network, be covered by paragraph 1: the supply of digitised products generally, including software and changes to or upgrades of software; services providing or supporting a business or personal presence on an electronic network such as a website or a webpage; services automatically generated from a computer via the Internet or an electronic network, in response to specific data input by the recipient; the transfer for consideration of the right to put goods or services up for sale on an Internet site operating as an online market on which potential buyers make their bids by an automated procedure and on which the parties are notified of a sale by electronic mail automatically generated from a computer; Internet Service Packages (ISP) of information in which the telecommunications component forms an ancillary and subordinate part (i.e. packages going beyond mere Internet access and including other elements such as content pages giving access to news, weather or travel reports; playgrounds; website hosting; access to online debates etc.); the services listed in Annex I. The following, in particular, shall not be covered by the 12th indent of Article 9(2)(e) of Directive 77/388/EEC: radio and television broadcasting services as referred to in the 11th indent of Article 9(2)(e) of Directive 77/388/EEC; telecommunications services, within the meaning of the 10th indent of Article 9(2)(e) of Directive 77/388/EEC; supplies of the following goods and services: goods, where the order and processing is done electronically; CD-ROMs, floppy disks and similar tangible media; printed matter, such as books, newsletters, newspapers or journals; CDs, audio cassettes; video cassettes, DVDs; games on a CD-ROM; services of professionals such as lawyers and financial consultants, who advise clients by e-mail; teaching services, where the course content is delivered by a teacher over the Internet or an electronic network, (namely via a remote link); offline physical repair services of computer equipment; offline data warehousing services; advertising services, in particular as in newspapers, on posters and on television; telephone helpdesk services; teaching services purely involving correspondence courses, such as postal courses; conventional auctioneers’ services reliant on direct human intervention, irrespective of how bids are made; telephone services with a video component, otherwise known as videophone services; access to the Internet and World Wide Web; telephone services provided through the Internet.

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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.