# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 358

Extent: E+W+S+N.I.

For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:
1.. ‘ telecommunications services ’ and ‘ broadcasting services ’ mean the services referred to in points (a) and (b) of the first paragraph of Article 58;
2.. ‘ electronic services ’ and ‘ electronically supplied services ’ mean the services referred to in point (c) of the first paragraph of Article 58;
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.. ‘ VAT return ’ means the statement containing the information necessary to establish the amount of VAT due in each Member State.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/358 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-358
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.