Article 9 Implementing Regulation (EU) No 282/2011
Supply of services
Chapter IV · Taxable transactions › Section 2 · Supply of services
Text of Article 9
The sale of an option, where such a sale is a transaction falling within the scope of point (f) of Article 135(1) of Directive 2006/112/EC, shall be a supply of services within the meaning of Article 24(1) of that Directive. That supply of services shall be distinct from the underlying transactions to which the services relate.
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