Council Directive 2006/112/EC Article 73a

Title VII: Taxable amount [1]

Chapter 2: Supply of goods or services

Article 73a [2]

Without prejudice to Article 73, the taxable amount of the supply of goods or services provided in respect of a multi-purpose voucher shall be equal to the consideration paid for the voucher or, in the absence of information on that consideration, the monetary value indicated on the multi-purpose voucher itself or in the related documentation, less the amount of VAT relating to the goods or services supplied.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1C2

2M15