VAT Directive — Article 24

The article's text

Article 24
1. ‘Supply of services’ shall mean any transaction which does not constitute a supply of goods.
2. ‘Telecommunications services’ shall mean services relating to the transmission, emission or reception of signals, words, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, with the inclusion of the provision of access to global information networks.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

EU citizen

Who	Country	What they wrote
Christian AMAND	BE	.3. Intra-EU supply of services (between taxable persons) For the supplier • Output transactions (intra-EU supplies of services) art 24 (supply of services) + art. 44 (Place of supply) + art. 63 (chargeable event) + new art. 222(2) (issue of invoices) + new a ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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