(b)
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
incidental expenses, such as commission, packing, transport and insurance costs, charged by the supplier to the customer.
← (a) · All articles · art_78__para__2 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.