Annexes to COM(2000)349-2 - Amendment of Directive 77/388/EEC as regards the VAT arrangements applicable to certain services supplied by electronic mean - Main contents
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| dossier | COM(2000)349-2 - Amendment of Directive 77/388/EEC as regards the VAT arrangements applicable to certain services supplied by electronic ... |
|---|---|
| document | COM(2000)349  |
| date | May 7, 2002 |
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ANNEX L
ILLUSTRATIVE LIST OF ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN ARTICLE 9(2)(e)
1. Website supply, web-hosting, distance maintenance of programmes and equipment.
2. Supply of software and updating thereof.
3. Supply of images, text and information, and making databases available.
4. Supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events.
5. Supply of distance teaching.
Where the supplier of a service and his customer communicates via electronic mail, this shall not of itself mean that the service performed is an electronic service within the meaning of the last indent of Article 9(2)(e).