Council Directive 2006/112/ECShow full title

Article 193 U.K.

VAT shall be payable by any taxable person carrying out a taxable supply of goods or services, except where it is payable by another person in the cases referred to in [F1 Articles 194 to 199b] and Article 202.

Textual Amendments

F1 Substituted by Council Directive 2013/43/EU of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud.