Article 358 F1

For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:

1. 1..

   ‘ telecommunications services ’ and ‘ broadcasting services ’ mean the services referred to in points (a) and (b) of the first paragraph of Article 58;

2. 2..

   ‘ electronic services ’ and ‘ electronically supplied services ’ mean the services referred to in point (c) of the first paragraph of Article 58;

3. 3.

   ‘ Member State of consumption means ’ the Member State in which the supply of the telecommunications, broadcasting or electronic services is deemed to take place according to Article 58;

4. 4..

   ‘ VAT return ’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.