Article 5 Implementing Regulation (EU) No 282/2011
Taxable persons
Chapter III · Taxable persons
Open in the compendium2 cases ↓
Text of Article 5
A European Economic Interest Grouping (EEIG) constituted in accordance with Regulation (EEC) No 2137/85 which supplies goods or services for consideration to its members or to third parties shall be a taxable person within the meaning of Article 9(1) of Directive 2006/112/EC.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 5: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 5 of Implementing Regulation (EU) No 282/2011, most recent first.
- T-575/24 Digipolis Opinion · 22 October 2025
- C-230/08 Dansk Transport og Logistik Opinion · 3 September 2009