Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
TITLE VIITAXABLE AMOUNT
CHAPTER 1Definition
Article 72
s36
For the purposes of this Directive, ‘open market value’ shall mean the full amount that, in order to obtain the goods or services in ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.