1.The place of supply of telecommunications and electronic services stated in the Executive Regulations of this Decree-Law shall be as follows: a. Inside the State, if such services are used and enjoyed therein, to the extent of such use and enjoyment. b. Outside the State, if such services are used and enjoyed outside the State, to the extent of such use and enjoyment. 2.The actual use and enjoyment of telecommunications and electronic services shall be where such services are used regardless of the place of contract or payment.
Interpretation and application must be checked against the official text and current version.