Article 7 › 3

Paragraph 1 shall not cover the following: (a) broadcasting services; (b) telecommunications services; (c) goods, where the order and processing is done electronically; (d) CD-ROMs, floppy disks and similar tangible media; (e) printed matter, such as books, newsletters, newspapers or journals; (f) CDs and audio cassettes; (g) video cassettes and DVDs; (h) games on a CD-ROM; (i) services of professionals such as lawyers and financial consultants, who advise clients by e-mail; (j) teaching services, where the course content is delivered by a teacher over the Internet or an electronic network (namely via a remote link); (k) offline physical repair services of computer equipment; (l) offline data warehousing services; (m) advertising services, in particular as in newspapers, on posters and on television; (n) telephone helpdesk services; (o) teaching services purely involving correspondence courses, such as postal courses; (p) conventional auctioneers’ services reliant on direct human intervention, irrespective of how bids are made; (t) tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar events booked online; (u) accommodation, car-hire, restaurant services, passenger transport or similar services booked online.

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