rec_5

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

(5) The sale of an option as a financial instrument should be treated as a supply of services separate from the underlying transactions to which the option relates.

← rec_4 · All articles · rec_6 →

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