http://www.legislation.gov.uk/eudr/2006/112/article/75/adopted
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Council Directive 2006/112/EC
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
2021-02-09
King's Printer of Acts of Parliament
https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112
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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 7
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 242a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title V Ch. 3a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 8
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
SECTION 2 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 66a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 14a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 s. 3 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 Ch. 4
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
TITLE VIITAXABLE AMOUNT
CHAPTER 2Supply of goods or services
Article 75
In respect of the supply of services, as referred to in Article 26, where goods forming part of the assets of a business are used for private purposes or services are carried out free of charge, the taxable amount shall be the full cost to the taxable person of providing the services.