Article 82 Directive 2006/112/EC
Supply of goods or services
Title VII · Taxable amount › Chapter 2 · Supply of goods or services
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Text of Article 82
Member States may provide that, in respect of the supply of goods and services, the taxable amount is to include the value of exempt investment gold within the meaning of Article 346, which has been provided by the customer to be used as basis for working and which as a result, loses its VAT exempt investment gold status when such goods and services are supplied. The value to be used is the open market value of the investment gold at the time that those goods and services are supplied.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 82: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 82 of Directive 2006/112/EC, most recent first.
- C-154/17 E LATS Opinion · 10 April 2018 · Latvia