Article 28

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

Where a taxable person acting in his own name but on behalf of another person takes part in a supply of services, he shall be deemed to have received and supplied those services himself.

Cited at article level by

COUNCIL DIRECTIVE (EU) 2020/285 of 18 February 2020 amending… (EU) · COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011… (EU) · COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05