Article 75 Directive 2006/112/EC
Supply of goods or services
Title VII · Taxable amount › Chapter 2 · Supply of goods or services
Open in the compendium4 cases ↓
Text of 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.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 75: 4 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 75 of Directive 2006/112/EC, most recent first.
- C-744/23 Zlakov Judgment · 23 October 2025 · Bulgaria
- C-283/12 Serebryannay vek Judgment · 26 September 2013 · Bulgaria
- C-460/07 Puffer Opinion · 11 December 2008 · Austria
- C-371/07 Danfoss and AstraZeneca Opinion · 23 October 2008 · Denmark