VATcodexEU VAT case law · Court of Justice and General Court

Article 1 Sixth Directive 77/388/EEC

Title I · Introductory provisions

Open in the compendium45 cases ↓

Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC. Most case law before that date cites it.

Text of Article 1

Member States shall modify their present value added tax systems in accordance with the following Articles.

They shall adopt the necessary laws, regulations and administrative provisions so that the systems as modified enter into force at the earliest opportunity and by 1 January 1978 at the latest.

Consolidated version on EUR-Lex (CELEX 01977L0388-20060101). © European Union. Only the Official Journal is authentic.

Case law on Article 1: 45 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 1 of Sixth Directive 77/388/EEC, most recent first.

  1. C-565/24 P-GmbH & Co. KG (Coffee trips) Judgment · 10 September 2026 · Germany
  2. C-294/21 Navitours Opinion · 7 April 2022 · Luxembourg · cites Article 1(1), (3)
  3. C-294/20 GE Auto Service Leasing Judgment · 9 September 2021 · Spain
  4. C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach Opinion · 12 November 2020 · Poland · cites Article 1(1)
  5. C-562/17 Nestrade Judgment · 14 February 2019 · Spain
  6. C-154/17 E LATS Opinion · 10 April 2018 · Latvia
  7. C-616/15 Commission v Germany Judgment · 21 September 2017 · Germany
  8. C-390/15 RPO Judgment · 7 March 2017 · Poland
  9. C-633/15 London Borough of Ealing Opinion · 21 December 2016 · United Kingdom
  10. C-400/15 Landkreis Potsdam-Mittelmark Judgment · 15 September 2016 · Germany
  11. C-446/13 Fonderie 2A Judgment · 2 October 2014 · France
  12. C-599/12 Jetair and BTWE Travel4you Judgment · 13 March 2014
  13. C-310/11 Grattan Opinion · 13 September 2012 · United Kingdom · cites Article 1(2)
  14. C-294/11 Elsacom Judgment · 21 June 2012 · Italy
  15. C-285/10 Campsa Estaciones de Servicio Judgment · 9 June 2011 · Spain
  16. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom
  17. C-538/08 X Holding and Oracle Nederland Opinion · 28 January 2010 · Netherlands · cites Article 1(2)
  18. C-377/08 EGN Judgment · 2 July 2009 · Italy
  19. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany
  20. C-371/07 Danfoss and AstraZeneca Opinion · 23 October 2008 · Denmark
  21. C-363/05 JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies Judgment · 28 June 2007 · United Kingdom · cites Article 1(3)
  22. C-73/06 Planzer Luxembourg Judgment · 28 June 2007 · Germany
  23. C-335/05 Řízení Letového Provozu Judgment · 7 June 2007 · Germany
  24. C-35/05 Reemtsma Cigarettenfabriken Judgment · 15 March 2007 · Italy
  25. C-169/04 Abbey National Judgment · 4 May 2006 · United Kingdom · cites Article 1(3)
  26. C-210/04 FCE Bank Judgment · 23 March 2006 · Italy
  27. C-114/05 Gillan Beach Judgment · 9 March 2006 · France
  28. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · United Kingdom
  29. C-155/01 Cookies World Judgment · 11 September 2003 · Austria
  30. C-429/97 Commission v France Judgment · 25 January 2001 · France
  31. C-136/99 Monte Dei Paschi Di Siena Judgment · 13 July 2000 · France
  32. C-305/97 Royscot and Others Opinion · 21 January 1999 · United Kingdom · cites Article 1(1)
  33. C-349/96 CPP Opinion · 11 June 1998 · United Kingdom
  34. C-361/96 Grandes Sources d'Eaux Minérales Françaises v Bundesamt für Finanzen Judgment · 11 June 1998 · Germany
  35. C-43/96 Commission v France Opinion · 13 November 1997 · France · cites Article 1(2)
  36. C-60/96 Commission v France Opinion · 20 March 1997 · France
  37. C-302/93 Debouche Judgment · 26 September 1996 · Netherlands
  38. C-231/94 Faaborg-Gelting Linien Opinion · 1 February 1996 · Germany
  39. C-468/93 Gemeente Emmen Opinion · 14 December 1995 · Netherlands
  40. C-4/89 Comune di Carpaneto Piacentino and Others Judgment · 15 May 1990 · Italy
  41. C-231/87 Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and Others v Comune di Carpaneto Piacentino and Others Judgment · 17 October 1989 · Italy
  42. C-207/87 Weissgerber v Finanzamt Neustadt/Weinstraße Judgment · 14 July 1988 · Germany
  43. C-283/84 Trans Tirreno Express v Ufficio provinciale IVA Opinion · 12 December 1985 · Italy
  44. C-70/83 Kloppenburg Judgment · 22 February 1984 · Germany
  45. C-8/81 Becker Judgment · 19 January 1982 · Germany