Article 24

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

1. ‘Supply of services’ shall mean any transaction which does not constitute a supply of goods. 2. ‘Telecommunications services’ shall mean services relating to the transmission, emission or reception of signals, words, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, with the inclusion of the provision of access to global information networks.

Cited at article level by

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011… (EU) · COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on… (EU) · Value Added Tax Act 1994 (GB) — sign in to see which provisions, and what they say.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05