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eCommerce Directive
Article 5

Article 5 — General information to be provided

  1. In addition to other information requirements established by Community law, Member States shall ensure that the service provider shall render easily, directly and permanently accessible to the recipients of the service and competent authorities, at least the following information:
    1. the name of the service provider;
    2. the geographic address at which the service provider is established;
    3. the details of the service provider, including his electronic mail address, which allow him to be contacted rapidly and communicated with in a direct and effective manner;
    4. where the service provider is registered in a trade or similar public register, the trade register in which the service provider is entered and his registration number, or equivalent means of identification in that register;
    5. where the activity is subject to an authorisation scheme, the particulars of the relevant supervisory authority;
    6. as concerns the regulated professions:

      - any professional body or similar institution with which the service provider is registered,

      - the professional title and the Member State where it has been granted,

      - a reference to the applicable professional rules in the Member State of establishment and the means to access them;

    7. where the service provider undertakes an activity that is subject to VAT, the identification number referred to in Article 22(1) of the sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment(29).
  2. In addition to other information requirements established by Community law, Member States shall at least ensure that, where information society services refer to prices, these are to be indicated clearly and unambiguously and, in particular, must indicate whether they are inclusive of tax and delivery costs.

    Section 2: Commercial communications