# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 73

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

In respect of the supply of goods or services, other than as referred to in Articles 74 to 77, the taxable amount shall include everything which constitutes consideration obtained or to be obtained by the supplier, in return for the supply, from the customer or a third party, including subsidies directly linked to the price of the supply.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/73 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.