Council Directive 2006/112/EC Article 16

Title IV: Taxable transactions

Chapter 1: Supply of goods

Article 16

The application by a taxable person of goods forming part of his business assets for his private use or for that of his staff, or their disposal free of charge or, more generally, their application for purposes other than those of his business, shall be treated as a supply of goods for consideration, where the VAT on those goods or the component parts thereof was wholly or partly deductible.

However, the application of goods for business use as samples or as gifts of small value shall not be treated as a supply of goods for consideration.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889