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

[X1 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.

Editorial Information

X1 Substituted by Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (Official Journal of the European Union L 347 of 11 December 2006).