Chwilio Deddfwriaeth

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)

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

 Help about UK-EU Regulation

Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

Changes over time for: Article 7

 Help about opening options

Version Superseded: 01/01/2015

Status:

Point in time view as at 15/03/2011.

Changes to legislation:

There are currently no known outstanding effects for the Council Implementing Regulation (EU) No 282/2011, Article 7. Help about Changes to Legislation

Article 7U.K.

1.‘Electronically supplied services’ as referred to in Directive 2006/112/EC shall include services which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology.

2.Paragraph 1 shall cover, in particular, the following:

(a)the supply of digitised products generally, including software and changes to or upgrades of software;

(b)services providing or supporting a business or personal presence on an electronic network such as a website or a webpage;

(c)services automatically generated from a computer via the Internet or an electronic network, in response to specific data input by the recipient;

(d)the transfer for consideration of the right to put goods or services up for sale on an Internet site operating as an online market on which potential buyers make their bids by an automated procedure and on which the parties are notified of a sale by electronic mail automatically generated from a computer;

(e)Internet Service Packages (ISP) of information in which the telecommunications component forms an ancillary and subordinate part (i.e. packages going beyond mere Internet access and including other elements such as content pages giving access to news, weather or travel reports; playgrounds; website hosting; access to online debates etc.);

(f)the services listed in Annex I.

3.Paragraph 1 shall not, in particular, cover the following:

(a)radio and television 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;

(q)telephone services with a video component, otherwise known as videophone services;

(r)access to the Internet and World Wide Web;

(s)telephone services provided through the Internet.

Yn ôl i’r brig

Options/Help