Article 54b › 2
For the application of Article 242a of Directive 2006/112/EC, the term ‘facilitates’ shall not cover instances where a taxable person only provides any of the following: (a) the processing of payments in relation to the supply of goods or services; (b) the listing or advertising of the goods or services; (c) the redirecting or transferring of customers to other electronic interfaces where goods or services are offered, without any further intervention in the supply.
Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.