Article 24 - Wired and wireless telecommunications and electronic

1) Wired and wireless telecommunications services and electronic services include, but are not limited to:

a) any service relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems,

b) the transfer or assignment of the right to use capacity for such transmission, emission or reception,

c) the provision of access to global information networks,

d) the provision of audio and audio-visual content for listening or viewing by the general public on the basis of a program schedule by a person that has editorial responsibility,

e) live streaming via the internet,

f) Supplies of images or text provided electronically, such as photos, screensavers, electronic books and other digitised documents or files,

g) Supplies of music, films and games, and of programs on demand,

h) online magazines,

i) website Supply or web hosting services,

j) distance maintenance of programs and equipment,

k) Supplies of software and software updates,

l) advertising space on a website and any rights associated with such advertising.

2) In cases where wired and wireless telecommunications services and electronic services are provided at a telephone box, a telephone kiosk, a Wi-Fi hot spot, an internet café, a restaurant or a hotel lobby or in other cases where the physical presence of the Customer at a particular location is needed for those services to be provided, the Customer consumes and enjoys the services at that location.

3) In all cases where the second paragraph of this article does not apply, the Customer consumes and enjoys the service at the place where his usual place of residence is.

4) The following indicators may be used by a Supplier to determine the usual place of residence of the Customer for the purpose of the services mentioned in this article:

a) the invoicing address of the Customer,

b) the bank account details of the Customer,

c) the Internet Protocol address used by the Customer to receive the wired and wireless telecommunications services and electronic services,

d) the country code of the SIM card used by the Customer to receive the wired and wireless telecommunications services and electronic services.

5) The place of actual use or benefit of services for the purposes of this article is determined based on the circumstances existing at the time of the Supply. Any subsequent changes to the use of the services received will not affect the determination of the place of Supply.