Equivalent to the Supply of Services

Art. 10.

The supply of services, for the purposes of this Law, shall include also:

1. The sale of intangible assets or the transfer of rights thereof;
2. The undertaking of an obligation to refrain from activities or to waiver rights;
3. The provision of services pursuant to a contract under which commission is payable on provision or receipt of the service;
4. Where a taxable person acts in his own name and at another person's expense for the supply of services, the taxable person shall be considered to have received and supplied the services;
5. The supply of services, by order or regulation of a central or local government authority or in pursuance of the law;
6. ³ The supply of services provided free of charge. Any free-of-charge services of negligible value for promotional purposes with a view to the independent economic activity of the person shall not be considered to be supply of goods;
7. Any physical or intellectual work (including processing in the sense of production, construction or assembly of tangible assets with raw materials given at the disposal of the contractor by the principal);
8. The services of intermediary agencies for dismissal and recruitment of staff;
9. The supply of services for the own private use of the owner or that of his staff.