VATcodexEU VAT case law · Court of Justice and General Court

Article 6 Directive 2008/9/EC

Open in the compendium6 cases ↓

Text of Article 6

To be eligible for a refund in the Member State of refund, a taxable person not established in the Member State of refund has to carry out transactions giving rise to a right of deduction in the Member State of establishment.

When a taxable person not established in the Member State of refund carries out in the Member State in which he is established both transactions giving rise to a right of deduction and transactions not giving rise to a right of deduction in that Member State, only such proportion of the VAT which is refundable in accordance with Article 5 may be refunded by the Member State of refund as is attributable to the former transactions in accordance with Article 173 of Directive 2006/112/EC as applied by the Member State of establishment.

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

Case law on Article 6: 6 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 6 of Directive 2008/9/EC, most recent first.

  1. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
  2. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
  3. C-371/19 Commission v Germany (VAT refund – Invoices) Judgment · 18 November 2020 · Germany
  4. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
  5. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France
  6. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia