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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Changes over time for: ANNEX I
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Point in time view as at 31/12/2020.
Changes to legislation:
There are currently no known outstanding effects for the Council Implementing Regulation (EU) No 282/2011, ANNEX I.
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ANNEX IU.K. Article 7 of this Regulation
(1)Point (1) of Annex II to Directive 2006/112/EC:U.K.
(a)
Website hosting and webpage hosting;
(b)
automated, online and distance maintenance of programmes;
(c)
remote systems administration;
(d)
online data warehousing where specific data is stored and retrieved electronically;
(e)
online supply of on-demand disc space.
(2)Point (2) of Annex II to Directive 2006/112/EC:U.K.
(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.
(3)Point (3) of Annex II to Directive 2006/112/EC:U.K.
(a)
Accessing or downloading desktop themes;
(b)
accessing or downloading photographic or pictorial images or screensavers;
(c)
the digitised content of books and other electronic publications;
(d)
subscription to online newspapers and journals;
(e)
weblogs and website statistics;
(f)
online news, traffic information and weather reports;
(g)
online information generated automatically by software from specific data input by the customer, such as legal and financial data, (in particular such data as continually updated stock market data, in real time);
(h)
the provision of advertising space including banner ads on a website/web page;
(i)
use of search engines and Internet directories.
(4)Point (4) of Annex II to Directive 2006/112/EC:U.K.
(a)
Accessing or downloading of music on to computers and mobile phones;
(b)
accessing or downloading of jingles, excerpts, ringtones, or other sounds;
(c)
accessing or downloading of films;
(d)
downloading of games on to computers and mobile phones;
(e)
accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another[;]
(f)
[receiving radio or television programmes distributed via a radio or television network, the internet or similar electronic network for listening to or viewing programmes at the moment chosen by the user and at the user’s individual request on the basis of a catalogue of programmes selected by the media service provider such as TV or video on demand;
(g)
receiving radio or television programmes distributed via the internet or similar electronic network (IP streaming) unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio and television network;
(h)
the supply of audio and audiovisual content via communications networks which is not provided by and under the editorial responsibility of a media service provider;
(i)
the onward supply of the audio and audiovisual output of a media service provider via communications networks by someone other than the media service provider.]
(5)Point (5) of Annex II to Directive 2006/112/EC:U.K.
(a)
Automated distance teaching dependent on the Internet or similar electronic network to function and the supply of which requires limited or no human intervention, including virtual classrooms, except where the Internet or similar electronic network is used as a tool simply for communication between the teacher and student;
(b)
workbooks completed by pupils online and marked automatically, without human intervention.
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