Article 24f Implementing Regulation (EU) No 282/2011

For the purpose of applying the rules in Article 54(1), second subparagraph, or Article 58 of Directive 2006/112/EC and fulfilling the requirements of Article 24b, first subparagraph, point (d), or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:

(a)the billing address of the customer;

(b)the internet Protocol (IP) address of the device used by the customer or any method of geolocation;

(c)bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;

(d)the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) stored on the Subscriber Identity Module (SIM) card used by the customer;

(e)the location of the customer’s fixed land line through which the service is supplied to him;

(f)other commercially relevant information.