Notes

DIRECTIVE 77/388 WAS REPLACED FROM 1 JANUARY 2007 BY DIRECTIVE 2006/112 AND SO IS NO LONGER IN FORCE.


6(1)  “Supply of services”  shall mean any transaction which does not constitute a supply of goods within the meaning of article 5.

Such transactions may include inter alia:

assignments of intangible property whether or not it is the subject of a document establishing title,

obligations to refrain from an act or to tolerate an act or situation,

the performances of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.

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