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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 25

Article 25

A supply of services may consist, inter alia, in one of the following transactions: (a) the assignment of intangible property, whether or not the subject of a document establishing title; (b) the obligation to refrain from an act, or to tolerate an act or situation; (c) the performance of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.

查看整部法規全文 → · 開啟所屬章節:CHAPTER 3 — Supply of services

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