{
  "url": "https://openlegislation.uk/eu-directive-2006-112/article-78",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/article-78.json",
  "legislation": "eudr/2006/112",
  "legislation_title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-112",
  "path": "article/78",
  "kind": "article",
  "number": "78",
  "heading": null,
  "text": "The taxable amount shall include the following factors:\n(a) taxes, duties, levies and charges, excluding the VAT itself;\n(b) incidental expenses, such as commission, packing, transport and insurance costs, charged by the supplier to the customer.\nFor the purposes of point (b) of the first paragraph, Member States may regard expenses covered by a separate agreement as incidental expenses.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/112/article/78",
    "retrieved_at": "2026-11-01T15:22:31.059470+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}