{
  "url": "https://openlegislation.uk/eu-directive-2006-112/article-358",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/article-358.json",
  "legislation": "eudr/2006/112",
  "legislation_title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-112",
  "path": "article/358",
  "kind": "article",
  "number": "358",
  "heading": null,
  "text": "For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:\n1.. ‘ telecommunications services ’ and ‘ broadcasting services ’ mean the services referred to in points (a) and (b) of the first paragraph of Article 58;\n2.. ‘ electronic services ’ and ‘ electronically supplied services ’ mean the services referred to in point (c) of the first paragraph of Article 58;\n3. ‘ 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;\n4.. ‘ VAT return ’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/112/article/358",
    "retrieved_at": "2026-11-01T15:22:31.059470+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}