Title IV: Taxable transactions
Chapter 3: Supply of services
Article 25
A supply of services may consist, inter alia, in one of the following transactions:
the assignment of intangible property, whether or not the subject of a document establishing title;
the obligation to refrain from an act, or to tolerate an act or situation;
the performance of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889