If you are going to use Microsoft licensing for Virtual Machines there are
two things to take in to account.
One are you selling a SaaS or DaaS service where end users are connecting to
a Microsoft Server Desktop.
Two or are you just allowing employees to connect to a desktop physical or
virtual.

If you are doing either SaaS/Daas you will need an SPLA volume license and
you pay per month per usage per allocation for a desktop.  The SPLA will
cover 95% of the Microsoft product line.

Now if this is just for employees connecting to a physical desktop normal
CALS are ok. 
If this is virtualized your Server 2012 Standard will be a violation as you
will need Server R2 2012.
Even if the OS is EOL, you will need to pay for the licensing. This is why
Windows 3.1 still sells for $100.00 

Fun fact, Windows 2012 and 2012 R2 come with 2 free RDP sessions per
installation, before terminal server is needed.  

In Windows 2016-19 you get 1 free RDP session before needing TS-CALS. 

Hope this Helps. 



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