2. Services not provided ‘by electronic means’
services having material content even though provided via electronic devices: automatic cash or ticket dispensing machines (banknotes, rail tickets); access to road networks, car parks, etc., charging for use, even if there are electronic devices at the entrance/exit controlling access and/or ensuring correct payment is made, offline services: distribution of CD-ROMs or software on diskettes, services which are not provided via electronic processing/inventory systems: voice telephony services; telefax/telex services; services provided via voice telephony or fax; telephone/telefax consultation of a doctor; telephone/telefax consultation of a lawyer; telephone/telefax direct marketing.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.