2. — Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down…

2.

Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax · European Union

For the purposes of establishing the list referred to in the third subparagraph of Article 26b(A) of Directive 77/388/EEC, ‘price’ and ‘open market value’ as referred to in the fourth indent of point (ii) of the first subparagraph shall be the price and open market value on 1 April of each year. If 1 April does not fall on a day on which those values are fixed, the values of the next day on which they are fixed shall be used.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.