VATcodexEU VAT case law · Court of Justice and General Court

EU VAT legislation, article by article

The VAT Directive, its Implementing Regulation, the refund directives and the repealed Sixth Directive, each provision with the case law that interprets it.

Directive 2006/112/EC · 460 provisions

Title I · Subject matter and scope

  1. Article 1 Subject matter and scope · 84 cases
  2. Article 2 Subject matter and scope · 546 cases
  3. Article 3 Subject matter and scope · 16 cases
  4. Article 4 Subject matter and scope · 11 cases

Title II · Territorial scope

  1. Article 5 Territorial scope · 10 cases
  2. Article 6 Territorial scope · 11 cases
  3. Article 7 Territorial scope · 1 case
  4. Article 8 Territorial scope

Title III · Taxable persons

  1. Article 9 Taxable persons · 297 cases
  2. Article 10 Taxable persons · 18 cases
  3. Article 11 Taxable persons · 57 cases
  4. Article 12 Taxable persons · 44 cases
  5. Article 13 Taxable persons · 76 cases

Title IV · Taxable transactions

  1. Article 14 Supply of goods · 191 cases
  2. Article 14a Supply of goods
  3. Article 15 Supply of goods · 41 cases
  4. Article 16 Supply of goods · 53 cases
  5. Article 17 Supply of goods · 11 cases
  6. Article 17a Supply of goods
  7. Article 18 Supply of goods · 19 cases
  8. Article 19 Supply of goods · 29 cases
  9. Article 20 Intra-Community acquisition of goods · 21 cases
  10. Article 21 Intra-Community acquisition of goods · 5 cases
  11. Article 22 Intra-Community acquisition of goods · 2 cases
  12. Article 23 Intra-Community acquisition of goods · 2 cases
  13. Article 24 Supply of services · 142 cases
  14. Article 25 Supply of services · 20 cases
  15. Article 26 Supply of services · 69 cases
  16. Article 27 Supply of services · 8 cases
  17. Article 28 Supply of services · 31 cases
  18. Article 29 Supply of services · 8 cases
  19. Article 30 Importation of goods · 9 cases
  20. Article 30a Provisions common to Chapters 1 and 3 · 4 cases
  21. Article 30b Provisions common to Chapters 1 and 3 · 4 cases

Title V · Place of taxable transactions

  1. Article 31 Supply of goods without transport · 12 cases
  2. Article 32 Supply of goods with transport · 9 cases
  3. Article 33 Supply of goods with transport · 6 cases
  4. Article 35 Supply of goods with transport
  5. Article 36 Supply of goods with transport · 1 case
  6. Article 36a Supply of goods with transport · 3 cases
  7. Article 36b Supply of goods with transport
  8. Article 37 Supply of goods on board ships, aircraft or trains · 1 case
  9. Article 38 Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks · 2 cases
  10. Article 39 Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks · 4 cases
  11. Article 40 Place of an intra-Community acquisition of goods · 14 cases
  12. Article 41 Place of an intra-Community acquisition of goods · 10 cases
  13. Article 42 Place of an intra-Community acquisition of goods · 6 cases
  14. Article 43 Place of supply of services · 21 cases
  15. Article 44 Place of supply of services · 26 cases
  16. Article 45 Place of supply of services · 21 cases
  17. Article 46 Particular provisions · 8 cases
  18. Article 47 Particular provisions · 16 cases
  19. Article 48 Particular provisions · 3 cases
  20. Article 49 Particular provisions · 2 cases
  21. Article 50 Particular provisions · 7 cases
  22. Article 51 Particular provisions · 2 cases
  23. Article 52 Particular provisions · 12 cases
  24. Article 53 Particular provisions · 5 cases
  25. Article 54 Particular provisions · 5 cases
  26. Article 55 Particular provisions · 5 cases
  27. Article 56 Particular provisions · 18 cases
  28. Article 57 Particular provisions · 1 case
  29. Article 58 Particular provisions · 11 cases
  30. Article 59 Particular provisions · 12 cases
  31. Article 59a Particular provisions · 1 case
  32. Article 59c Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58
  33. Article 60 Place of importation of goods · 5 cases
  34. Article 61 Place of importation of goods · 6 cases

Title VI · Chargeable event and chargeability of VAT

  1. Article 62 Chargeable event and chargeability of vat · 25 cases
  2. Article 63 Supply of goods or services · 64 cases
  3. Article 64 Supply of goods or services · 15 cases
  4. Article 65 Supply of goods or services · 17 cases
  5. Article 66 Supply of goods or services · 18 cases
  6. Article 66a Supply of goods or services
  7. Article 67 Supply of goods or services · 1 case
  8. Article 68 Intra-Community acquisition of goods · 7 cases
  9. Article 69 Intra-Community acquisition of goods · 4 cases
  10. Article 70 Importation of goods · 14 cases
  11. Article 71 Importation of goods · 14 cases

Title VII · Taxable amount

  1. Article 72 Definition · 10 cases
  2. Article 73 Supply of goods or services · 220 cases
  3. Article 73a Supply of goods or services · 3 cases
  4. Article 74 Supply of goods or services · 16 cases
  5. Article 75 Supply of goods or services · 4 cases
  6. Article 76 Supply of goods or services · 2 cases
  7. Article 77 Supply of goods or services · 1 case
  8. Article 78 Supply of goods or services · 27 cases
  9. Article 79 Supply of goods or services · 14 cases
  10. Article 80 Supply of goods or services · 19 cases
  11. Article 81 Supply of goods or services
  12. Article 82 Supply of goods or services · 1 case
  13. Article 83 Intra-Community acquisition of goods · 3 cases
  14. Article 84 Intra-Community acquisition of goods · 1 case
  15. Article 85 Importation of goods · 13 cases
  16. Article 86 Importation of goods · 7 cases
  17. Article 87 Importation of goods · 1 case
  18. Article 88 Importation of goods · 1 case
  19. Article 89 Importation of goods
  20. Article 90 Taxable amount · 55 cases
  21. Article 91 Taxable amount
  22. Article 92 Taxable amount · 1 case

Title VIII · Rates

  1. Article 93 Application of rates · 4 cases
  2. Article 94 Application of rates · 1 case
  3. Article 95 Application of rates
  4. Article 96 Standard rate · 39 cases
  5. Article 97 Standard rate · 10 cases
  6. Article 98 Reduced rates · 48 cases
  7. Article 98a Reduced rates
  8. Article 100 Reduced rates · 1 case
  9. Article 101a Exceptional situations
  10. Article 104 Particular provisions
  11. Article 105a Particular provisions
  12. Article 105b Particular provisions
  13. Article 129a Temporary provisions

Title IX · Exemptions

  1. Article 131 Exemptions · 58 cases
  2. Article 132 Exemptions for certain activities in the public interest · 143 cases
  3. Article 133 Exemptions for certain activities in the public interest · 16 cases
  4. Article 134 Exemptions for certain activities in the public interest · 19 cases
  5. Article 135 Exemptions for other activities · 234 cases
  6. Article 136 Exemptions for other activities · 6 cases
  7. Article 136a Exemptions for other activities
  8. Article 137 Exemptions for other activities · 47 cases
  9. Article 138 Exemptions related to the supply of goods · 30 cases
  10. Article 139 Exemptions related to the supply of goods · 5 cases
  11. Article 140 Exemptions for intra-Community acquisitions of goods · 4 cases
  12. Article 141 Exemptions for intra-Community acquisitions of goods · 8 cases
  13. Article 142 Exemptions for certain transport services · 2 cases
  14. Article 143 Exemptions on importation · 12 cases
  15. Article 144 Exemptions on importation · 5 cases
  16. Article 145 Exemptions on importation · 1 case
  17. Article 146 Exemptions on exportation · 19 cases
  18. Article 147 Exemptions on exportation · 3 cases
  19. Article 148 Exemptions related to international transport · 11 cases
  20. Article 149 Exemptions related to international transport · 2 cases
  21. Article 150 Exemptions related to international transport · 1 case
  22. Article 151 Exemptions relating to certain Transactions treated as exports · 6 cases
  23. Article 151a Exemptions relating to certain Transactions treated as exports
  24. Article 151b Exemptions relating to certain Transactions treated as exports
  25. Article 152 Exemptions relating to certain Transactions treated as exports · 2 cases
  26. Article 153 Exemptions for the supply of services by intermediaries · 6 cases
  27. Article 154 Customs warehouses, warehouses other than customs warehouses and similar arrangements · 1 case
  28. Article 155 Customs warehouses, warehouses other than customs warehouses and similar arrangements
  29. Article 156 Customs warehouses, warehouses other than customs warehouses and similar arrangements · 4 cases
  30. Article 157 Customs warehouses, warehouses other than customs warehouses and similar arrangements · 4 cases
  31. Article 158 Customs warehouses, warehouses other than customs warehouses and similar arrangements · 1 case
  32. Article 159 Customs warehouses, warehouses other than customs warehouses and similar arrangements · 2 cases
  33. Article 160 Customs warehouses, warehouses other than customs warehouses and similar arrangements · 2 cases
  34. Article 161 Customs warehouses, warehouses other than customs warehouses and similar arrangements
  35. Article 162 Customs warehouses, warehouses other than customs warehouses and similar arrangements
  36. Article 163 Customs warehouses, warehouses other than customs warehouses and similar arrangements · 1 case
  37. Article 164 Transactions exempted with a view to export and in the framework of trade between the Member States
  38. Article 165 Transactions exempted with a view to export and in the framework of trade between the Member States
  39. Article 166 Provisions common to Sections 1 and 2

Title X · Deductions

  1. Article 167 Origin and scope of right of deduction · 168 cases
  2. Article 167a Origin and scope of right of deduction · 5 cases
  3. Article 168 Origin and scope of right of deduction · 383 cases
  4. Article 168a Origin and scope of right of deduction · 8 cases
  5. Article 169 Origin and scope of right of deduction · 70 cases
  6. Article 170 Origin and scope of right of deduction · 24 cases
  7. Article 171 Origin and scope of right of deduction · 16 cases
  8. Article 171a Origin and scope of right of deduction · 1 case
  9. Article 172 Origin and scope of right of deduction
  10. Article 173 Proportional deduction · 65 cases
  11. Article 174 Proportional deduction · 13 cases
  12. Article 175 Proportional deduction · 11 cases
  13. Article 176 Restrictions on the right of deduction · 45 cases
  14. Article 177 Restrictions on the right of deduction · 6 cases
  15. Article 178 Rules governing exercise of the right of deduction · 76 cases
  16. Article 179 Rules governing exercise of the right of deduction · 35 cases
  17. Article 180 Rules governing exercise of the right of deduction · 18 cases
  18. Article 181 Rules governing exercise of the right of deduction · 6 cases
  19. Article 182 Rules governing exercise of the right of deduction · 15 cases
  20. Article 183 Rules governing exercise of the right of deduction · 24 cases
  21. Article 184 Adjustment of deductions · 40 cases
  22. Article 185 Adjustment of deductions · 40 cases
  23. Article 186 Adjustment of deductions · 21 cases
  24. Article 187 Adjustment of deductions · 24 cases
  25. Article 188 Adjustment of deductions · 8 cases
  26. Article 189 Adjustment of deductions · 10 cases
  27. Article 190 Adjustment of deductions · 3 cases
  28. Article 191 Adjustment of deductions · 2 cases
  29. Article 192 Adjustment of deductions · 3 cases

Title XI · Obligations of taxable persons and certain non-taxable persons

  1. Article 192a Persons liable for payment of VAT to the tax authorities · 3 cases
  2. Article 193 Persons liable for payment of VAT to the tax authorities · 40 cases
  3. Article 194 Persons liable for payment of VAT to the tax authorities · 25 cases
  4. Article 195 Persons liable for payment of VAT to the tax authorities · 1 case
  5. Article 196 Persons liable for payment of VAT to the tax authorities · 16 cases
  6. Article 197 Persons liable for payment of VAT to the tax authorities · 6 cases
  7. Article 198 Persons liable for payment of VAT to the tax authorities · 1 case
  8. Article 199 Persons liable for payment of VAT to the tax authorities · 28 cases
  9. Article 199a Persons liable for payment of VAT to the tax authorities · 4 cases
  10. Article 199b Persons liable for payment of VAT to the tax authorities · 1 case
  11. Article 200 Persons liable for payment of VAT to the tax authorities · 2 cases
  12. Article 201 Persons liable for payment of VAT to the tax authorities · 7 cases
  13. Article 202 Persons liable for payment of VAT to the tax authorities · 12 cases
  14. Article 203 Persons liable for payment of VAT to the tax authorities · 39 cases
  15. Article 204 Persons liable for payment of VAT to the tax authorities · 9 cases
  16. Article 205 Persons liable for payment of VAT to the tax authorities · 14 cases
  17. Article 206 Payment arrangements · 13 cases
  18. Article 207 Payment arrangements · 4 cases
  19. Article 208 Payment arrangements
  20. Article 209 Payment arrangements · 1 case
  21. Article 210 Payment arrangements · 1 case
  22. Article 211 Payment arrangements · 1 case
  23. Article 212 Payment arrangements · 1 case
  24. Article 213 Identification · 29 cases
  25. Article 214 Identification · 29 cases
  26. Article 215 Identification · 2 cases
  27. Article 216 Identification
  28. Article 217 Definition · 1 case
  29. Article 218 Concept of invoice · 4 cases
  30. Article 219 Concept of invoice · 10 cases
  31. Article 219a Issue of invoices · 3 cases
  32. Article 220 Issue of invoices · 38 cases
  33. Article 220a Issue of invoices
  34. Article 221 Issue of invoices · 8 cases
  35. Article 222 Issue of invoices · 3 cases
  36. Article 223 Issue of invoices · 1 case
  37. Article 224 Issue of invoices
  38. Article 225 Issue of invoices
  39. Article 226 Content of invoices · 55 cases
  40. Article 226a Content of invoices
  41. Article 226b Content of invoices · 3 cases
  42. Article 227 Content of invoices
  43. Article 229 Content of invoices
  44. Article 230 Content of invoices
  45. Article 232 Paper invoices and electronic invoices
  46. Article 233 Paper invoices and electronic invoices
  47. Article 235 Paper invoices and electronic invoices
  48. Article 236 Paper invoices and electronic invoices · 1 case
  49. Article 237 Paper invoices and electronic invoices
  50. Article 238 Simplification measures · 15 cases
  51. Article 239 Simplification measures · 5 cases
  52. Article 240 Simplification measures · 5 cases
  53. Article 241 Definition
  54. Article 242 General obligations · 11 cases
  55. Article 242a General obligations
  56. Article 243 General obligations
  57. Article 243a General obligations of payment service providers
  58. Article 243b General obligations of payment service providers
  59. Article 243c General obligations of payment service providers
  60. Article 243d General obligations of payment service providers
  61. Article 244 Specific obligations relating to the storage of all invoices · 8 cases
  62. Article 245 Specific obligations relating to the storage of all invoices · 1 case
  63. Article 247 Specific obligations relating to the storage of all invoices
  64. Article 248 Specific obligations relating to the storage of all invoices
  65. Article 248a Right of access to invoices stored by electronic means in another Member State
  66. Article 249 Right of access to invoices stored by electronic means in another Member State · 1 case
  67. Article 250 Returns · 35 cases
  68. Article 251 Returns
  69. Article 252 Returns · 14 cases
  70. Article 253 Returns
  71. Article 254 Returns
  72. Article 255 Returns
  73. Article 256 Returns · 1 case
  74. Article 257 Returns
  75. Article 258 Returns
  76. Article 259 Returns
  77. Article 260 Returns
  78. Article 261 Returns · 1 case
  79. Article 262 Recapitulative statements · 2 cases
  80. Article 263 Recapitulative statements · 1 case
  81. Article 264 Recapitulative statements
  82. Article 265 Recapitulative statements · 3 cases
  83. Article 266 Recapitulative statements
  84. Article 267 Recapitulative statements
  85. Article 268 Recapitulative statements · 1 case
  86. Article 269 Recapitulative statements
  87. Article 270 Recapitulative statements
  88. Article 271 Recapitulative statements · 1 case
  89. Article 272 Obligations of taxable persons and certain non-taxable persons · 5 cases
  90. Article 273 Obligations of taxable persons and certain non-taxable persons · 112 cases
  91. Article 274 Importation
  92. Article 275 Importation
  93. Article 276 Importation · 1 case
  94. Article 277 Importation · 1 case
  95. Article 278 Exportation
  96. Article 279 Exportation
  97. Article 280 Exportation

Title XII · Special schemes

  1. Article 280a Section -1 — Definitions
  2. Article 281 Simplified procedures for charging and collection · 7 cases
  3. Article 282 Exemptions · 9 cases
  4. Article 283 Exemptions · 2 cases
  5. Article 284 Exemptions · 5 cases
  6. Article 284a Exemptions
  7. Article 284b Exemptions
  8. Article 284c Exemptions
  9. Article 284d Exemptions
  10. Article 284e Exemptions
  11. Article 288 Exemptions · 5 cases
  12. Article 288a Exemptions
  13. Article 289 Exemptions · 4 cases
  14. Article 290 Exemptions · 3 cases
  15. Article 292a Simplification of obligations for exempt small enterprises
  16. Article 292b Simplification of obligations for exempt small enterprises
  17. Article 292c Simplification of obligations for exempt small enterprises
  18. Article 292d Simplification of obligations for exempt small enterprises
  19. Article 295 Common flat-rate scheme for farmers · 6 cases
  20. Article 296 Common flat-rate scheme for farmers · 7 cases
  21. Article 297 Common flat-rate scheme for farmers · 2 cases
  22. Article 298 Common flat-rate scheme for farmers · 3 cases
  23. Article 299 Common flat-rate scheme for farmers · 2 cases
  24. Article 300 Common flat-rate scheme for farmers · 1 case
  25. Article 301 Common flat-rate scheme for farmers · 1 case
  26. Article 302 Common flat-rate scheme for farmers · 1 case
  27. Article 303 Common flat-rate scheme for farmers · 1 case
  28. Article 304 Common flat-rate scheme for farmers
  29. Article 305 Common flat-rate scheme for farmers
  30. Article 306 Special scheme for travel agents · 47 cases
  31. Article 307 Special scheme for travel agents · 17 cases
  32. Article 308 Special scheme for travel agents · 18 cases
  33. Article 309 Special scheme for travel agents · 5 cases
  34. Article 310 Special scheme for travel agents · 6 cases
  35. Article 311 Special arrangements for second-hand goods, works of art, collectors' items and antiques · 10 cases
  36. Article 312 Special arrangements for taxable dealers · 5 cases
  37. Article 313 Special arrangements for taxable dealers · 7 cases
  38. Article 314 Special arrangements for taxable dealers · 13 cases
  39. Article 315 Special arrangements for taxable dealers · 9 cases
  40. Article 316 Special arrangements for taxable dealers · 4 cases
  41. Article 317 Special arrangements for taxable dealers · 2 cases
  42. Article 318 Special arrangements for taxable dealers · 4 cases
  43. Article 319 Special arrangements for taxable dealers · 2 cases
  44. Article 320 Special arrangements for taxable dealers · 3 cases
  45. Article 321 Special arrangements for taxable dealers
  46. Article 322 Special arrangements for taxable dealers · 2 cases
  47. Article 323 Special arrangements for taxable dealers · 2 cases
  48. Article 324 Special arrangements for taxable dealers · 1 case
  49. Article 325 Special arrangements for taxable dealers · 1 case
  50. Article 326 Special arrangements for taxable dealers
  51. Article 327 Special arrangements for taxable dealers
  52. Article 328 Special arrangements for taxable dealers
  53. Article 329 Special arrangements for taxable dealers
  54. Article 330 Special arrangements for taxable dealers
  55. Article 331 Special arrangements for taxable dealers
  56. Article 332 Special arrangements for taxable dealers
  57. Article 333 Special arrangements for sales by public auction
  58. Article 334 Special arrangements for sales by public auction
  59. Article 335 Special arrangements for sales by public auction
  60. Article 336 Special arrangements for sales by public auction
  61. Article 337 Special arrangements for sales by public auction
  62. Article 338 Special arrangements for sales by public auction
  63. Article 339 Special arrangements for sales by public auction
  64. Article 340 Special arrangements for sales by public auction
  65. Article 341 Special arrangements for sales by public auction
  66. Article 342 Measures to prevent distortion of competition and tax evasion · 3 cases
  67. Article 343 Measures to prevent distortion of competition and tax evasion · 1 case
  68. Article 344 Special scheme for investment gold · 3 cases
  69. Article 345 Special scheme for investment gold
  70. Article 346 Exemption from VAT · 1 case
  71. Article 347 Exemption from VAT
  72. Article 348 Taxation option · 1 case
  73. Article 349 Taxation option
  74. Article 350 Taxation option
  75. Article 351 Taxation option
  76. Article 352 Transactions on a regulated gold bullion market
  77. Article 353 Transactions on a regulated gold bullion market
  78. Article 354 Special rights and obligations for traders in investment gold
  79. Article 355 Special rights and obligations for traders in investment gold
  80. Article 356 Special rights and obligations for traders in investment gold
  81. Article 358 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods · 1 case
  82. Article 358a Special scheme for services supplied by taxable persons not established within the Community
  83. Article 359 Special scheme for services supplied by taxable persons not established within the Community
  84. Article 360 Special scheme for services supplied by taxable persons not established within the Community
  85. Article 361 Special scheme for services supplied by taxable persons not established within the Community
  86. Article 362 Special scheme for services supplied by taxable persons not established within the Community · 1 case
  87. Article 363 Special scheme for services supplied by taxable persons not established within the Community · 1 case
  88. Article 364 Special scheme for services supplied by taxable persons not established within the Community
  89. Article 365 Special scheme for services supplied by taxable persons not established within the Community
  90. Article 366 Special scheme for services supplied by taxable persons not established within the Community
  91. Article 367 Special scheme for services supplied by taxable persons not established within the Community
  92. Article 368 Special scheme for services supplied by taxable persons not established within the Community
  93. Article 369 Special scheme for services supplied by taxable persons not established within the Community
  94. Article 369a Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption · 1 case
  95. Article 369b Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
  96. Article 369c Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
  97. Article 369d Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
  98. Article 369e Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
  99. Article 369f Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
  100. Article 369g Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
  101. Article 369h Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
  102. Article 369i Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
  103. Article 369j Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
  104. Article 369k Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption · 2 cases
  105. Article 369l Special scheme for distance sales of goods imported from third territories or third countries
  106. Article 369m Special scheme for distance sales of goods imported from third territories or third countries
  107. Article 369n Special scheme for distance sales of goods imported from third territories or third countries
  108. Article 369o Special scheme for distance sales of goods imported from third territories or third countries
  109. Article 369p Special scheme for distance sales of goods imported from third territories or third countries
  110. Article 369q Special scheme for distance sales of goods imported from third territories or third countries · 1 case
  111. Article 369r Special scheme for distance sales of goods imported from third territories or third countries · 1 case
  112. Article 369s Special scheme for distance sales of goods imported from third territories or third countries
  113. Article 369t Special scheme for distance sales of goods imported from third territories or third countries
  114. Article 369u Special scheme for distance sales of goods imported from third territories or third countries
  115. Article 369v Special scheme for distance sales of goods imported from third territories or third countries
  116. Article 369w Special scheme for distance sales of goods imported from third territories or third countries
  117. Article 369x Special scheme for distance sales of goods imported from third territories or third countries
  118. Article 369y Special arrangements for declaration and payment of import VAT
  119. Article 369z Special arrangements for declaration and payment of import VAT
  120. Article 369za Special arrangements for declaration and payment of import VAT
  121. Article 369zb Special arrangements for declaration and payment of import VAT
  122. Article 369zc Exchange values

Title XIII · Derogations

  1. Article 370 Derogations for States which were members of the Community on 1 January 1978 · 6 cases
  2. Article 371 Derogations for States which were members of the Community on 1 January 1978 · 5 cases
  3. Article 372 Derogations for States which were members of the Community on 1 January 1978 · 2 cases
  4. Article 373 Derogations for States which were members of the Community on 1 January 1978
  5. Article 374 Derogations for States which were members of the Community on 1 January 1978 · 1 case
  6. Article 375 Derogations for States which acceded to the Community after 1 January 1978
  7. Article 376 Derogations for States which acceded to the Community after 1 January 1978
  8. Article 377 Derogations for States which acceded to the Community after 1 January 1978 · 1 case
  9. Article 378 Derogations for States which acceded to the Community after 1 January 1978 · 3 cases
  10. Article 379 Derogations for States which acceded to the Community after 1 January 1978 · 2 cases
  11. Article 380 Derogations for States which acceded to the Community after 1 January 1978 · 1 case
  12. Article 381 Derogations for States which acceded to the Community after 1 January 1978
  13. Article 382 Derogations for States which acceded to the Community after 1 January 1978
  14. Article 383 Derogations for States which acceded to the Community after 1 January 1978
  15. Article 384 Derogations for States which acceded to the Community after 1 January 1978
  16. Article 385 Derogations for States which acceded to the Community after 1 January 1978
  17. Article 386 Derogations for States which acceded to the Community after 1 January 1978
  18. Article 387 Derogations for States which acceded to the Community after 1 January 1978
  19. Article 388 Derogations for States which acceded to the Community after 1 January 1978
  20. Article 389 Derogations for States which acceded to the Community after 1 January 1978
  21. Article 390 Derogations for States which acceded to the Community after 1 January 1978
  22. Article 390a Derogations for States which acceded to the Community after 1 January 1978
  23. Article 390b Derogations for States which acceded to the Community after 1 January 1978 · 1 case
  24. Article 390c Derogations for States which acceded to the Community after 1 January 1978
  25. Article 391 Provisions common to Sections 1 and 2 · 1 case
  26. Article 392 Provisions common to Sections 1 and 2 · 2 cases
  27. Article 393 Provisions common to Sections 1 and 2
  28. Article 394 Simplification measures and measures to prevent tax evasion or avoidance · 1 case
  29. Article 395 Simplification measures and measures to prevent tax evasion or avoidance · 16 cases
  30. Article 396 International agreements

Title XIV · Miscellaneous

  1. Article 397 Implementing measures · 2 cases
  2. Article 398 VAT Committee · 15 cases
  3. Article 399 Conversion rates
  4. Article 400 Conversion rates
  5. Article 401 Other taxes, duties and charges · 15 cases

Title XV · Final provisions

  1. Article 402 Transitional arrangements for the taxation of trade between Member States
  2. Article 405 Transitional measures applicable in the context of accession to the European Union
  3. Article 406 Transitional measures applicable in the context of accession to the European Union · 1 case
  4. Article 407 Transitional measures applicable in the context of accession to the European Union
  5. Article 408 Transitional measures applicable in the context of accession to the European Union · 1 case
  6. Article 409 Transitional measures applicable in the context of accession to the European Union
  7. Article 410 Transitional measures applicable in the context of accession to the European Union
  8. Article 410a Transitional measures for the application of new legislation
  9. Article 410b Transitional measures for the application of new legislation
  10. Article 411 Transposition and entry into force · 23 cases
  11. Article 412 Transposition and entry into force · 2 cases
  12. Article 413 Transposition and entry into force · 25 cases
  13. Article 414 Transposition and entry into force

Annexes

  1. Annex I
  2. Annex II
  3. Annex III
  4. Annex V
  5. Annex VI
  6. Annex VII
  7. Annex VIII
  8. Annex IX
  9. Annex X
  10. Annex XI
  11. Annex XII

Implementing Regulation (EU) No 282/2011 · 112 provisions

  1. Article 1 1 case
  2. Article 2
  3. Article 3
  4. Article 4 1 case
  5. Article 5 Taxable persons · 2 cases
  6. Article 5a Supply of goods
  7. Article 5b Supply of goods
  8. Article 5c Supply of goods
  9. Article 5d Supply of goods
  10. Article 6 Supply of services · 2 cases
  11. Article 6a Supply of services
  12. Article 6b Supply of services
  13. Article 7 Supply of services · 4 cases
  14. Article 8 Supply of services
  15. Article 9 Supply of services
  16. Article 9a Supply of services · 2 cases
  17. Article 10 Place of taxable transactions · 4 cases
  18. Article 11 Place of taxable transactions · 8 cases
  19. Article 12 Place of taxable transactions · 2 cases
  20. Article 13 Place of taxable transactions · 2 cases
  21. Article 13a Place of taxable transactions
  22. Article 13b Place of taxable transactions · 6 cases
  23. Article 15 Place of supply of goods
  24. Article 16 Place of intra-Community acquisitions of goods · 1 case
  25. Article 17 Place of supply of services
  26. Article 18 Place of supply of services · 1 case
  27. Article 19 Place of supply of services
  28. Article 20 Place of supply of services · 1 case
  29. Article 21 Place of supply of services · 1 case
  30. Article 22 Place of supply of services · 1 case
  31. Article 23 Place of supply of services
  32. Article 24 Place of supply of services
  33. Article 24a Place of supply of services
  34. Article 24b Place of supply of services
  35. Article 24c Place of supply of services
  36. Article 24d Place of supply of services
  37. Article 24e Place of supply of services
  38. Article 24f Place of supply of services
  39. Article 25 Place of supply of services
  40. Article 26 Place of supply of services
  41. Article 27 Place of supply of services
  42. Article 28 Place of supply of services · 1 case
  43. Article 29 Place of supply of services · 1 case
  44. Article 30 Place of supply of services · 2 cases
  45. Article 31 Place of supply of services · 1 case
  46. Article 31a Place of supply of services · 3 cases
  47. Article 31b Place of supply of services
  48. Article 31c Place of supply of services
  49. Article 32 Place of supply of services · 4 cases
  50. Article 33 Place of supply of services · 2 cases
  51. Article 33a Place of supply of services · 1 case
  52. Article 34 Place of supply of services
  53. Article 35 Place of supply of services
  54. Article 36 Place of supply of services
  55. Article 37 Place of supply of services
  56. Article 38 Place of supply of services · 3 cases
  57. Article 39 Place of supply of services
  58. Article 40 Place of supply of services · 1 case
  59. Article 41 Place of supply of services · 1 case
  60. Article 41a Chargeable event and chargeability of vat
  61. Article 42 Taxable amount
  62. Article 43 Rates
  63. Article 44 Exemptions for certain activities in the public interest · 1 case
  64. Article 45 Exemptions for other activities · 1 case
  65. Article 45a Exemptions for intra-Community transactions · 2 cases
  66. Article 46 Exemptions on importation
  67. Article 47 Exemptions on exportation · 1 case
  68. Article 48 Exemptions on exportation · 1 case
  69. Article 49 Exemptions relating to certain transactions treated as exports
  70. Article 50 Exemptions relating to certain transactions treated as exports
  71. Article 51 Exemptions relating to certain transactions treated as exports
  72. Article 52 Deductions
  73. Article 53 Persons liable to pay the VAT · 2 cases
  74. Article 54 Persons liable to pay the VAT
  75. Article 54a General obligations
  76. Article 54b Accounting
  77. Article 54c Accounting
  78. Article 55 Obligations of taxable persons and certain non-taxable persons
  79. Article 56 Special scheme for investment gold
  80. Article 57 Special scheme for investment gold
  81. Article 57a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  82. Article 57b Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  83. Article 57c Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  84. Article 57d Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  85. Article 57e Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  86. Article 57f Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  87. Article 57g Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  88. Article 57h Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  89. Article 58 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  90. Article 58a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  91. Article 58b Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  92. Article 58c Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  93. Article 59 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  94. Article 59a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  95. Article 60 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  96. Article 60a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  97. Article 61 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods · 1 case
  98. Article 61a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  99. Article 61b Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  100. Article 61c Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  101. Article 62 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  102. Article 63 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  103. Article 63a Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  104. Article 63b Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  105. Article 63c Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
  106. Article 63d Special arrangements for declaration and payment of import VAT
  107. Article 64 1 case
  108. Article 65 3 cases

Annexes

  1. Annex I
  2. Annex II
  3. Annex III
  4. Annex IV

Sixth Directive 77/388/EEC · 71 provisions

Title I · Introductory provisions

  1. Article 1 45 cases

Title II · Scope

  1. Article 2 331 cases

Title III · Territorial application

  1. Article 3 Territorial application · 38 cases

Title IV · Taxable persons

  1. Article 4 Taxable persons · 205 cases

Title V · Taxable transactions

  1. Article 5 Supply of goods · 141 cases
  2. Article 6 Supply of services · 115 cases
  3. Article 7 Imports · 23 cases

Title VI · Place of taxable transactions

  1. Article 8 Supply of goods · 22 cases
  2. Article 9 Supply of services · 84 cases

Title VII · Chargeable event and chargeability of tax

  1. Article 10 Chargeable event and chargeability of tax · 63 cases

Title VIII · Taxable amount

  1. Article 11 Taxable amount · 147 cases

Title IX · Rates

  1. Article 12 Rates · 45 cases

Title X · Exemptions

  1. Article 13 Exemptions within the territory of the country · 295 cases
  2. Article 14 Exemptions on importation · 31 cases
  3. Article 15 Exemptions · 41 cases
  4. Article 16 Special exemptions linked to international goods traffic · 14 cases

Title XI · Deductions

  1. Article 17 Origin and scope of the right to deduct · 252 cases
  2. Article 18 Rules governing the exercise of the right to deduct · 56 cases
  3. Article 19 Calculation of the deductible proportion · 43 cases
  4. Article 20 Adjustments of deductions · 50 cases

Title XII · Persons liable for payment for tax

  1. Article 21 Persons liable to pay tax to the authorities · 58 cases

Title XIII · Obligations of persons liable for payment

  1. Article 22 Obligations under the internal system · 86 cases
  2. Article 22a Right of access to invoices stored by electronic means in another Member State
  3. Article 23 Obligations in respect of imports · 12 cases

Title XIV · Special schemes

  1. Article 24 Special scheme for small undertakings · 16 cases
  2. Article 24a Special schemes · 1 case
  3. Article 25 Common flat-rate scheme for farmers · 15 cases
  4. Article 26 Special scheme for travel agents · 38 cases
  5. Article 26a Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques · 5 cases
  6. Article 26b Special scheme for investment gold · 1 case
  7. Article 26c Special scheme for non-established taxable persons supplying electronic services to non-taxable persons · 1 case
  8. Article 27 Special schemes · 61 cases

Title XVI · Transitional provisions

  1. Article 28 Transitional provisions · 80 cases

Title XVIa · Transitional arrangements for the taxation of trade between Member States

  1. Article 28a Scope · 27 cases
  2. Article 28b Place of transactions · 21 cases
  3. Article 28c Exemptions · 28 cases
  4. Article 28d Chargeable event and chargeability of tax · 2 cases
  5. Article 28e Taxable amount and rate applicable · 1 case
  6. Article 28f Right of deduction · 32 cases
  7. Article 28g Persons liable for payment of the tax · 11 cases
  8. Article 28h Obligations of persons liable for payment · 24 cases
  9. Article 28i Special scheme for small undertakings · 1 case
  10. Article 28j Common flat-rate scheme for farmers
  11. Article 28k Miscellaneous provisions · 1 case
  12. Article 28l Period of application · 3 cases
  13. Article 28m Rate of conversion
  14. Article 28n Transitional measures · 1 case

Title XVIb · Transitional provisions applicable in the field of second-hand goods, works of art, collectors' items and antiques

  1. Article 28o Transitional provisions applicable in the field of second-hand goods, works of art, collectors' items and antiques · 1 case

Title XVIc · Transitional measures applicable in the context of the accession to the European Union of Austria, Finland and Sweden on 1 January 1995 and of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia on 1 May 2004

  1. Article 28p Transitional measures applicable in the context of the accession to the European Union of Austria, Finland and Sweden on 1 January 1995 and of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia on 1 May 2004 · 1 case

Title XVII · Value added tax committee

  1. Article 29 Value added tax committee · 26 cases
  2. Article 29a Implementing measures · 1 case

Title XVIII · Miscellaneous

  1. Article 30 International agreements · 2 cases
  2. Article 31 Unit of account
  3. Article 33 46 cases
  4. Article 33a

Title XIX · Final provisions

  1. Article 34 6 cases
  2. Article 35
  3. Article 36 1 case
  4. Article 37 6 cases
  5. Article 38

Annexes

  1. Annex A
  2. Annex B
  3. Annex C
  4. Annex D
  5. Annex E
  6. Annex F
  7. Annex G
  8. Annex H
  9. Annex I
  10. Annex J
  11. Annex K

Directive 2008/9/EC · 31 provisions

  1. Article 1 10 cases
  2. Article 2 10 cases
  3. Article 3 14 cases
  4. Article 4 1 case
  5. Article 5 12 cases
  6. Article 6 6 cases
  7. Article 7 4 cases
  8. Article 8 7 cases
  9. Article 9 4 cases
  10. Article 10 3 cases
  11. Article 11 4 cases
  12. Article 12
  13. Article 13 2 cases
  14. Article 14 3 cases
  15. Article 15 9 cases
  16. Article 16 1 case
  17. Article 17
  18. Article 18 1 case
  19. Article 19 4 cases
  20. Article 20 7 cases
  21. Article 21 3 cases
  22. Article 22 1 case
  23. Article 23 4 cases
  24. Article 24
  25. Article 25
  26. Article 26 2 cases
  27. Article 27 1 case
  28. Article 28 2 cases
  29. Article 29
  30. Article 30
  31. Article 31

Thirteenth Directive 86/560/EEC · 8 provisions

  1. Article 1 12 cases
  2. Article 2 9 cases
  3. Article 3 7 cases
  4. Article 4 4 cases
  5. Article 5
  6. Article 6
  7. Article 7 1 case
  8. Article 8