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COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
The place of supply of the following services to a non-taxable person shall be the place where that person is established, has his permanent address or usually resides: telecommunications services; radio and television broadcasting services; electronically supplied services, in particular those referred to in Annex II.
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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.