Tax standards for transfer of assets or provision of services are stipulated in Article 72 to 82 of the Directive. The taxation standard for the assignment of assets and the provision of services shall constitute consideration that the supplier acquired or acquired by the supplier from the customer or a third party in exchange for the supply except for exceptions specified in Articles 74 to 77 It is all and includes subsidies directly related to price. The value added tax has the property of tax that imposes taxation based on the taxable power expressed in consumption, and in principle, the taxation standard is not the objective value of the asset or service, but it is considered as the price actually paid.