art_5__point_8__text_2

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 For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply: 1. “telecommunications services” and “broadcasting services” mean the services referred to in points (a) and (b) of the first paragraph of Article 58; 2. “electronic services” and “electronically supplied services” mean the services referred to in point (c) of the first paragraph of Article 58; 3 “Member State of consumption” means the Member State in which the supply of the telecommunications, broadcasting or electronic services is deemed to take place according to Article 58; 4. “VAT return” means the statement containing the information necessary to establish the amount of VAT due in each Member State.’;

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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.