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Preamble
Recitals 67
Title I - SUBJECT MATTER AND SCOPE (Article 1-4) 4
Title II - TERRITORIAL SCOPE (Article 5-8) 4
Title III - TAXABLE PERSONS (Article 9-13) 5
Title IV - TAXABLE TRANSACTIONS (Article 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 31
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 21
- Chapter 4 - IMPORTATION OF GOODS (Article 72) 1
- Chapter 2 - Supply of goods or services (Article 73-82) 10
  - Article 73
  - Article 74
  - Article 75
  - Article 76
  - Article 77
  - Article 78
  - Article 79
  - Article 80
  - Article 81
  - Article 82
- Chapter 3 - Intra-Community acquisition of goods (Article 83-84) 2
- Chapter 4 - Importation of goods (Article 85-89) 5
- Chapter 5 - Miscellaneous provisions (Article 90-92) 3
Title VIII - RATES (Article 93-129) 32
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 26
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 193-280) 88
Title XII - SPECIAL SCHEMES (Article 281-369) 89
Title XIII - DEROGATIONS (Article 370-396) 27
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

Article 77

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Article 77

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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.

Official text · consolidated version 24/07/2009 (no longer in force) Open full page ↗

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1 of the 1 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.

01/01/2019 current no text change
01/01/2007 first version in the database