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Council Implementing Regulation (EU) No 282/2011Dangos y teitl llawn

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)

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(2)Point (2) of Annex II to Directive 2006/112/EC:

(a)

Accessing or downloading software (including procurement/accountancy programmes and anti-virus software) plus updates;

(b)

software to block banner adverts showing, otherwise known as Bannerblockers;

(c)

download drivers, such as software that interfaces computers with peripheral equipment (such as printers);

(d)

online automated installation of filters on websites;

(e)

online automated installation of firewalls.

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