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

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

Where a taxable person acting in his own name but on behalf of another person takes part in a supply of services, he shall be deemed to have received and supplied those services himself.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/28 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.