# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 27

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

In order to prevent distortion of competition and after consulting the VAT Committee, Member States may treat as a supply of services for consideration the supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it supplied by another taxable person, would not be wholly deductible.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/27 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.