3.

Paragraph 1 shall not cover the following: broadcasting services; telecommunications services; goods, where the order and processing is done electronically; CD-ROMs, floppy disks and similar tangible media; printed matter, such as books, newsletters, newspapers or journals; CDs and audio cassettes; video cassettes and DVDs; games on a CD-ROM; services of professionals such as lawyers and financial consultants, who advise clients by e-mail; teaching services, where the course content is delivered by a teacher over the Internet or an electronic network (namely via a remote link); offline physical repair services of computer equipment; offline data warehousing services; advertising services, in particular as in newspapers, on posters and on television; telephone helpdesk services; teaching services purely involving correspondence courses, such as postal courses; conventional auctioneers’ services reliant on direct human intervention, irrespective of how bids are made; tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar events booked online; accommodation, car-hire, restaurant services, passenger transport or similar services booked online.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.