Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE VII U.K. TAXABLE AMOUNT

CHAPTER 2 U.K. Supply of goods or services

Article 77 U.K.

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.