VATcodexEU VAT case law · Court of Justice and General Court

Article 5 Directive 2008/9/EC

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Text of Article 5

Each Member State shall refund to any taxable person not established in the Member State of refund any VAT charged in respect of goods or services supplied to him by other taxable persons in that Member State or in respect of the importation of goods into that Member State, insofar as such goods and services are used for the purposes of the following transactions:

(a)transactions referred to in Article 169(a) and (b) of Directive 2006/112/EC;

(b)transactions 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 as applied in the Member State of refund.

Without prejudice to Article 6, for the purposes of this Directive, entitlement to an input tax refund shall be determined pursuant to Directive 2006/112/EC as applied in the Member State of refund.

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

Case law on Article 5: 12 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 5 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 Opinion · 14 December 2023
  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-346/19 Bundeszentralamt für Steuern Judgment · 17 December 2020 · Germany
  7. C-371/19 Commission v Germany (VAT refund – Invoices) Judgment · 18 November 2020 · Germany
  8. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
  9. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France
  10. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia
  11. C-189/11 Commission v Spain Opinion · 6 June 2013 · Czechia, Spain, Finland, France, Greece, Italy, Poland, Portugal · cites Article 5(a)
  12. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom