art_5__point_5__text_2

‘However, Member States may not apply the option referred to in the second subparagraph to a taxable person not established within the Community, within the meaning of point (1) of Article 358a, who has opted for the special scheme for telecommunications, broadcasting or electronic services.’;

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

← art_5__point_5__text_1 · All articles · 6. →

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