Art. 50a

(Art. 25 para. 2 let. a^bisVAT Act)

1. Electronic newspapers and magazines without advertising character are electronic products that:
   1. are transmitted electronically or offered on data carriers;
   2. are predominantly text or image-based; and
   3. essentially fulfil the same purpose as printed newspapers and magazines under Article 50.
   ²Electronic newspapers and magazines without advertising character also include audio newspapers and magazines whose content largely corresponds to that of the original work.