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Section 3: Rules of good conduct

C: Special arrangements applicable to distance sales of goods imported from third countries or territories

A: Special arrangements applicable to services supplied by taxable persons not established in the European Union

2° bis: Tax credit for expenditure on audiovisual and cinematographic creation, royalties paid to collective management organisations and remuneration paid directly to authors

Subsection 3: Provisions applicable to investment services providers other than portfolio management companies relating to the provision of direct electronic access to a trading venue

Section 1: Common principles

B: Special arrangements applicable to intra-Community distance sales of goods, to supplies of goods made in a Member State via electronic interfaces facilitating such supplies, and to services supplied by taxable persons established within the territory of the European Union but not in the Member State of consumption

Paragraph 2: Provisions specific to securitisation undertakings

Paragraph 3: Agreement between professional organisations

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