Article 6a › 2 — COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down…

Article 6a › 2

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast) · European Union

Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall not cover the following: (a) electronically supplied services; (b) radio and television broadcasting (hereinafter ‘broadcasting’) services.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31