The law, provision by provision

Each provision of the EU VAT legislation has its own page with its text, the case law of the Court of Justice and the General Court that interprets it, the guidelines of the VAT Committee and the explanatory notes of the Commission. The full list of provisions is also available, and so are the case law by topic and all cases by year.

Directive 2006/112/EC

These are the provisions the Court has interpreted. The address of each one is https://vatcodex.com/law/vat-directive/article-<number>.

Article 1, Article 2, Article 3, Article 4, Article 5, Article 6, Article 7, Article 9, Article 10, Article 11, Article 12, Article 13, Article 14, Article 15, Article 16, Article 17, Article 18, Article 19, Article 20, Article 21, Article 22, Article 23, Article 24, Article 25, Article 26, Article 27, Article 28, Article 29, Article 30, Article 30a, Article 30b, Article 31, Article 32, Article 33, Article 36, Article 36a, Article 37, Article 38, Article 39, Article 40, Article 41, Article 42, Article 43, Article 44, Article 45, Article 46, Article 47, Article 48, Article 49, Article 50, Article 51, Article 52, Article 53, Article 54, Article 55, Article 56, Article 57, Article 58, Article 59, Article 59a, Article 60, Article 61, Article 62, Article 63, Article 64, Article 65, Article 66, Article 67, Article 68, Article 69, Article 70, Article 71, Article 72, Article 73, Article 73a, Article 74, Article 75, Article 76, Article 77, Article 78, Article 79, Article 80, Article 82, Article 83, Article 84, Article 85, Article 86, Article 87, Article 88, Article 90, Article 92, Article 93, Article 94, Article 96, Article 97, Article 98, Article 100, Article 131, Article 132, Article 133, Article 134, Article 135, Article 136, Article 137, Article 138, Article 139, Article 140, Article 141, Article 142, Article 143, Article 144, Article 145, Article 146, Article 147, Article 148, Article 149, Article 150, Article 151, Article 152, Article 153, Article 154, Article 156, Article 157, Article 158, Article 159, Article 160, Article 163, Article 167, Article 167a, Article 168, Article 168a, Article 169, Article 170, Article 171, Article 171a, Article 173, Article 174, Article 175, Article 176, Article 177, Article 178, Article 179, Article 180, Article 181, Article 182, Article 183, Article 184, Article 185, Article 186, Article 187, Article 188, Article 189, Article 190, Article 191, Article 192, Article 192a, Article 193, Article 194, Article 195, Article 196, Article 197, Article 198, Article 199, Article 199a, Article 199b, Article 200, Article 201, Article 202, Article 203, Article 204, Article 205, Article 206, Article 207, Article 209, Article 210, Article 211, Article 212, Article 213, Article 214, Article 215, Article 217, Article 218, Article 219, Article 219a, Article 220, Article 221, Article 222, Article 223, Article 226, Article 226b, Article 236, Article 238, Article 239, Article 240, Article 242, Article 244, Article 245, Article 249, Article 250, Article 252, Article 256, Article 261, Article 262, Article 263, Article 265, Article 268, Article 271, Article 272, Article 273, Article 276, Article 277, Article 281, Article 282, Article 283, Article 284, Article 288, Article 289, Article 290, Article 295, Article 296, Article 297, Article 298, Article 299, Article 300, Article 301, Article 302, Article 303, Article 306, Article 307, Article 308, Article 309, Article 310, Article 311, Article 312, Article 313, Article 314, Article 315, Article 316, Article 317, Article 318, Article 319, Article 320, Article 322, Article 323, Article 324, Article 325, Article 342, Article 343, Article 344, Article 346, Article 348, Article 358, Article 362, Article 363, Article 369a, Article 369k, Article 369q, Article 369r, Article 370, Article 371, Article 372, Article 374, Article 377, Article 378, Article 379, Article 380, Article 390b, Article 391, Article 392, Article 394, Article 395, Article 397, Article 398, Article 401, Article 406, Article 408, Article 411, Article 412, Article 413

Implementing Regulation (EU) No 282/2011

These are the provisions the Court has interpreted. The address of each one is https://vatcodex.com/law/implementing-regulation/article-<number>.

Article 1, Article 4, Article 5, Article 6, Article 7, Article 9a, Article 10, Article 11, Article 12, Article 13, Article 13b, Article 16, Article 18, Article 20, Article 21, Article 22, Article 28, Article 29, Article 30, Article 31, Article 31a, Article 32, Article 33, Article 33a, Article 38, Article 39, Article 40, Article 41, Article 44, Article 45, Article 45a, Article 47, Article 48, Article 53, Article 61, Article 64, Article 65

Sixth Directive 77/388/EEC

These are the provisions the Court has interpreted. The address of each one is https://vatcodex.com/law/sixth-directive/article-<number>.

Article 1, Article 2, Article 3, Article 4, Article 5, Article 6, Article 7, Article 8, Article 9, Article 10, Article 11, Article 12, Article 13, Article 14, Article 15, Article 16, Article 17, Article 18, Article 19, Article 20, Article 21, Article 22, Article 23, Article 24, Article 24a, Article 25, Article 26, Article 26a, Article 26b, Article 26c, Article 27, Article 28, Article 28a, Article 28b, Article 28c, Article 28d, Article 28e, Article 28f, Article 28g, Article 28h, Article 28i, Article 28k, Article 28l, Article 28n, Article 28o, Article 28p, Article 29, Article 29a, Article 30, Article 33, Article 34, Article 36, Article 37

Directive 2008/9/EC

These are the provisions the Court has interpreted. The address of each one is https://vatcodex.com/law/directive-2008-9/article-<number>.

Article 1, Article 2, Article 3, Article 4, Article 5, Article 6, Article 7, Article 8, Article 9, Article 10, Article 11, Article 13, Article 14, Article 15, Article 16, Article 18, Article 19, Article 20, Article 21, Article 22, Article 23, Article 26, Article 27, Article 28

Thirteenth Directive 86/560/EEC

These are the provisions the Court has interpreted. The address of each one is https://vatcodex.com/law/thirteenth-directive/article-<number>.

Article 1, Article 2, Article 3, Article 4, Article 7

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