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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2007 - onwards
Version 2 of 2

Article 73

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 constitutes consideration obtained or to be obtained by the supplier, in return for the supply, from the customer or a third party, including subsidies directly linked to the price of the supply.