Chapter 7

For the purposes of this Directive, ‘open market value’ shall mean the full amount that, in order to obtain the goods or services in question at that…

In respect of the supply of goods or services, other than as referred to in Articles 74 to 77, the taxable amount shall include everything which…

Where a taxable person applies or disposes of goods forming part of his business assets, or where goods are retained by a taxable person, or by his…

In respect of the supply of services, as referred to in Article 26, where goods forming part of the assets of a business are used for private…

In respect of the supply of goods consisting in transfer to another Member State, the taxable amount shall be the purchase price of the goods or of…

In respect of the supply by a taxable person of a service for the purposes of his business, as referred to in Article 27, the taxable amount shall be…

The taxable amount shall include the following factors:

The taxable amount shall not include the following factors:

1. In order to prevent tax evasion or avoidance, Member States may in any of the following cases take measures to ensure that, in respect of the…

Member States which, at 1 January 1993, were not availing themselves of the option under Article 98 of applying a reduced rate may, if they avail…

Member States may provide that, in respect of the supply of goods and services, the taxable amount is to include the value of exempt investment gold…

In respect of the intra-Community acquisition of goods, the taxable amount shall be established on the basis of the same factors as are used in…

1. Member States shall take the measures necessary to ensure that the excise duty due from or paid by the person making the intra-Community…

In respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community…

1. The taxable amount shall include the following factors, in so far as they are not already included:

The taxable amount shall not include the following factors:

Where goods temporarily exported from the Community are re-imported after having undergone, outside the Community, repair, processing, adaptation…

Member States which, at 1 January 1993, were not availing themselves of the option under Article 98 of applying a reduced rate may provide that in…

1. In the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable…

1. Where the factors used to determine the taxable amount on importation are expressed in a currency other than that of the Member State in which…

As regards the costs of returnable packing material, Member States may take one of the following measures: