11.

Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services · European Union

Article 358 shall be amended as follows: point (2) shall be replaced by the following: ‘(2) “electronic services” and “electronically supplied services” mean the services referred to in point (k) of the first paragraph of Article 59;’; point (4) shall be replaced by the following: ‘(4) “Member State of consumption” means the Member State in which, pursuant to Article 58, the supply of the electronic services is deemed to take place;’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-22 · Text as adopted (Official Journal); later amendments are not incorporated in this text.