VATcodexEU VAT case law · Court of Justice and General Court

Article 4 Directive 2008/9/EC

Open in the compendium1 case ↓

Text of Article 4

This Directive shall not apply to:

(a)amounts of VAT which, according to the legislation of the Member State of refund, have been incorrectly invoiced;

(b)amounts of VAT which have been invoiced in respect of supplies of goods the supply of which is, or may be, exempt under Article 138 or Article 146(1)(b) 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 4: 1 case

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 4 of Directive 2008/9/EC, most recent first.

  1. C-234/24 Brose Prievidza Judgment · 23 October 2025 · Bulgaria · cites Article 4(b)