Taxation and customs union
What services are meant here? There are two types of services:
- On-line ordering and delivery of “virtual” goods and services which can be downloaded via the networks in digital form. This category refers to electronically supplied services.
- Ordering of services where once the commercial arrangements have been initiated over the network, the supplier provides the service in its traditional format: travel and ticketing reservations, financial services, advertising, consultancy, etc.