In order to prevent distortion of competition and after consulting the VAT Committee, Member States may treat as a supply of services for consideration the supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it supplied by another taxable person, would not be wholly deductible.
Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2007 - onwards