Article 77

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

In respect of the supply by a taxable person of a service for the purposes of his business, as referred to in Article 27, the taxable amount shall be the open market value of the service supplied.

← 76 · All articles · 78 →

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