VATcodexEU VAT case law · Court of Justice and General Court

Article 3 Directive 2008/9/EC

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Text of Article 3

This Directive shall apply to any taxable person not established in the Member State of refund who meets the following conditions:

(a)during the refund period, he has not had in the Member State of refund, the seat of his economic activity, or a fixed establishment from which business transactions were effected, or, if no such seat or fixed establishment existed, his domicile or normal place of residence;

(b)during the refund period, he has not supplied any goods or services deemed to have been supplied in the Member State of refund, with the exception of the following transactions:

(i)the supply of transport services and services ancillary thereto, exempted pursuant to Articles 144, 146, 148, 149, 151, 153, 159 or 160 of Directive 2006/112/EC;

(ii)the supply of goods and services to a person who is liable for payment of VAT in accordance with Articles 194 to 197 and Article 199 of Directive 2006/112/EC.

Consolidated version on EUR-Lex (CELEX 02008L0009-20101001). © European Union. Only the Official Journal is authentic.

Case law on Article 3: 14 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 3 of Directive 2008/9/EC, most recent first.

  1. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
  2. C-234/24 Brose Prievidza Judgment · 23 October 2025 · Bulgaria
  3. C-746/22 Slovenské Energetické Strojárne Judgment · 16 May 2024 · Hungary
  4. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
  5. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
  6. C-844/19 technoRent International and Others Judgment · 12 May 2021 · Austria
  7. C-346/19 Bundeszentralamt für Steuern Judgment · 17 December 2020 · Germany
  8. C-371/19 Commission v Germany (VAT refund – Invoices) Judgment · 18 November 2020 · Germany
  9. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania · cites Article 3(a), (b)
  10. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France
  11. C-562/17 Nestrade Judgment · 14 February 2019 · Spain
  12. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia
  13. C-393/15 ESET Order · 21 June 2016 · Poland
  14. C-318/11 Daimler and Widex Judgment · 25 October 2012 · Sweden · cites Article 3(a), (b)