(5)

in Article 24b, first paragraph, the introductory wording is replaced by the following: ‘For the application of Article 54(1), second subparagraph, or Article 58 of Directive 2006/112/EC, where the activities are streamed or otherwise made virtually available to a non-taxable person, or where telecommunications, broadcasting or electronically supplied services are supplied to a non-taxable person:’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.