# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 77

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

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.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/77 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.