# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 25

Extent: E+W+S+N.I.

A supply of services may consist, inter alia, in one of the following transactions:
(a) the assignment of intangible property, whether or not the subject of a document establishing title;
(b) the obligation to refrain from an act, or to tolerate an act or situation;
(c) the performance of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/25 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.