Council Directive 2006/112/EC Article 78

Title VII: Taxable amount [1]

Chapter 2: Supply of goods or services

Article 78

The taxable amount shall include the following factors:

  1. taxes, duties, levies and charges, excluding the VAT itself;

  2. incidental expenses, such as commission, packing, transport and insurance costs, charged by the supplier to the customer.

For the purposes of point (b) of the first paragraph, Member States may regard expenses covered by a separate agreement as incidental expenses.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1C2