Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC) [with effect from 1. 1. 2021] [1]

Section 2: Supply of services (Articles 24 to 29 of Directive 2006/112/EC) [with effect from 1. 1. 2021] [2]

Article 9 [with effect from 1. 1. 2021]

The sale of an option, where such a sale is a transaction falling within the scope of point (f) of Article 135(1) of Directive 2006/112/EC, shall be a supply of services within the meaning of Article 24(1) of that Directive. That supply of services shall be distinct from the underlying transactions to which the services relate.

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zur Änderungsdokumentation
KAAAE-61064