Article 77 Directive 2006/112/EC
Supply of goods or services
Title VII · Taxable amount › Chapter 2 · Supply of goods or services
Open in the compendium1 case ↓
Text of Article 77
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.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 77: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 77 of Directive 2006/112/EC, most recent first.
- C-521/19 Tribunal Económico Administrativo Regional de Galicia Opinion · 4 March 2021 · Spain