Examples of using Electronically supplied in English and their translations into Slovak
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Colloquial
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Official
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Medicine
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Financial
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Ecclesiastic
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Official/political
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Computer
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Programming
What are electronically supplied services?
Annex L goes on to add that simplycommunicating by email does not of itself create an electronically supplied service.
(k) electronically supplied services.
The court finds that the VAT Directive excludes any possibility of a reducedVAT rate being applied to‘electronically supplied services'.
Electronically supplied services to non-taxable persons.
The online store informs that using the electronically supplied services through the Internet is associated with a risk.
Electronically supplied services, inter alia, those described in Annex I.”.
The ECJ ruling stated that:“The court finds that the VAT Directive excludes any possibility of a reducedVAT rate being applied to‘electronically supplied services'.
Electronically supplied services, in particular those referred to in Annex I;
When the supplier of a service and the customer communicate via electronic mail,it shall not itself mean that the service supplied is an electronically supplied service;
Electronically supplied services such as cloud services, data storage and website hosting;
Where the provider of a service and the recipient of the service communicate using electronic means,this shall not of itself mean that the service is deemed to be an electronically supplied service.
The supply of electronic books is an‘electronically supplied service…' within the meaning of the second subparagraph of Article 98(2).
From the beginning of 2015, the EU legislator has introduced the“Mini One Stop Shop”(MOSS) system forthe taxation of telecommunications, broadcasting and electronically supplied services.
Under the Directive, e-books constitute electronically supplied services, and application of a reduced rate to this type of services is excluded.
However, Member States may not apply the option referred to in the second subparagraph to a non-established taxable person, within the meaning of point(1) of Article 358,who has opted for the special scheme for electronically supplied services.
The fact that that annex lists only the electronically supplied services which are relevant to the application of those two provisions has no bearing on those services' very nature.
This assessment will cover the possible extension of the non-discrimination principle in accessing goods andservices to non-audiovisual electronically supplied services whose main feature is copyright protected content, such as e-books, music, games and software.
In the field of electronically supplied services terms and conditions are the terms referred to in article 2.8 of the Act of 18 July 2002 on the provision of services by electronic means;
Council Directive 2006/58/EC of 27 June 2006, amending Council Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services andcertain electronically supplied services.↩.
In respect of electronically supplied services the Terms and Conditions is the regulation, referred to in Article 8 of the Law of 18 July 2002 concerning the electronically supplied services;
The review clause is specifically designed toconsider extending the Regulation's scope to include"electronically supplied services, the main feature of which is the provision of access to and use of copyright protected works or other protected subject matter".
Electronically supplied services, telecommunication services and radio and television broadcasting services as well as distance teaching can be and are supplied to non-taxable persons at a distance.
Those situations concern, as the case may be, the provision of services excluding electronically supplied services, such as hotel accommodation, sports events, car rental, and entry tickets to music festivals or leisure parks.
Electronically supplied services mean services delivered over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimum human intervention, and impossible to ensure in the absence of information technology.
Opinion of the European Economic and Social Committee on the Proposal for a Council directive amending Council Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services andcertain electronically supplied services.
(b) where the trader provides electronically supplied services, other than services the main feature of which is the provision of access to and use of copyright protected works or other protected subject matter;
Telecommunication services, radio and television broadcasting and electronically supplied services(Article 58 of Directive 2006/112/EC) except where the taxable person makes use of the special schemes in Chapter 6 of Title XII of Directive 2006/112/EC.'.