Article 24f F1

For the purpose of applying the rules in Article 58 of Directive 2006/112/EC and fulfilling the requirements of point (d) of Article 24b or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:

1. (a)

   the billing address of the customer;

2. (b)

   the internet Protocol (IP) address of the device used by the customer or any method of geolocation;

3. (c)

   bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;

4. (d)

   the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) stored on the Subscriber Identity Module (SIM) card used by the customer;

5. (e)

   the location of the customer’s fixed land line through which the service is supplied to him;

6. (f)

   other commercially relevant information.