VATcodexEU VAT case law · Court of Justice and General Court

Article 10 Sixth Directive 77/388/EEC

Chargeable event and chargeability of tax

Title VII · Chargeable event and chargeability of tax

Open in the compendium63 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 10

1. (a)‘Chargeable event’ shall mean the occurrence by virtue of which the legal conditions necessary for tax to become chargeable are fulfilled.

(b)The tax becomes ‘chargeable’ when the tax authority becomes entitled under the law at a given moment to claim the tax from the person liable to pay, notwithstanding that the time of payment may be deferred.

2.The chargeable event shall occur and the tax shall become chargeable when the goods are delivered or the services are performed. Deliveries of goods other than those referred to in Article 5 (4) (b) and supplies of services which give rise to successive statements of account or payments shall be regarded as being completed at the time when the periods to which such statements of account or payments pertain expire. Member States may in certain cases provide that continuous supplies of goods and services which take place over a period of time shall be regarded as being completed at least at intervals of one year.

However, where a payment is to be made on account before the goods are delivered or the services are performed, the tax shall become chargeable on receipt of the payment and on the amount received.

By way of derogation from the above provisions, Member States may provide that the tax shall become chargeable, for certain transactions or for certain categories of taxable person, either:

—no later than the issue of the invoice —————, or

—no later than receipt of the price, or

—where an invoice ————— is not issued, or is issued late, within a specified period from the date of the chargeable event.

3.The chargeable event shall occur and the tax shall become chargeable when the goods are imported. Where goods are placed under one of the arrangements referred to in Article 7 (3) on entry into the Community, the chargeable event shall occur and the tax shall become chargeable only when the goods cease to be covered by those arrangements.

However, where imported goods are subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event shall occur and the tax shall become chargeable when the chargeable event for those Community duties occurs and those duties become chargeable.

Where imported goods are not subject to any of those Community duties, Member States shall apply the provisions in force governing customs duties as regards the occurrence of the chargeable event and the moment when the tax becomes chargeable.

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

Case law on Article 10: 63 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 10 of Sixth Directive 77/388/EEC, most recent first.

  1. T-575/24 Digipolis Opinion · 22 October 2025
  2. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Opinion · 9 September 2021 · Germany · cites Article 10(2)
  3. C-42/19 Sonaecom Judgment · 12 November 2020 · Portugal · cites Article 10(2)
  4. C-258/19 EUROVIA Judgment · 30 April 2020 · Hungary · cites Article 10(1)(a), (1)(b), (2)
  5. C-249/17 Ryanair Judgment · 17 October 2018 · Ireland · cites Article 10(2)
  6. C-459/17 SGI and Valériane Judgment · 27 June 2018 · France · cites Article 10(1), (2)
  7. C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Germany · cites Article 10(3)
  8. C-250/14 Air France-KLMand Hop!Brit-Air Judgment · 23 December 2015 · France · cites Article 10(2)
  9. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 10(1), (2)
  10. C-128/14 Het Oudeland Beheer Opinion · 15 October 2015 · Netherlands · cites Article 10(2)
  11. C-82/14 Nuova Invincibile Order · 15 July 2015 · Italy
  12. C-272/13 Equoland Judgment · 17 July 2014 · Italy · cites Article 10(3)
  13. C-169/12 TNT Express Worldwide (Poland) Judgment · 16 May 2013 · Poland · cites Article 10(2)
  14. C-271/12 Petroma Transports and Others Judgment · 8 May 2013 · Belgium · cites Article 10(2)
  15. C-19/12 Efir Judgment · 7 March 2013 · Bulgaria
  16. C-549/11 Orfey Judgment · 19 December 2012 · Bulgaria · cites Article 10(2)
  17. C-165/11 Profitube Judgment · 8 November 2012 · Slovakia · cites Article 10(1), (2), (3)
  18. C-310/11 Grattan Opinion · 13 September 2012 · United Kingdom · cites Article 10(2)
  19. C-520/10 Lebara Judgment · 3 May 2012 · United Kingdom · cites Article 10(1), (2)
  20. C-414/10 Véleclair Judgment · 29 March 2012 · France · cites Article 10(1), (2), (3)
  21. C-500/10 Belvedere Costruzioni Opinion · 17 November 2011 · Italy
  22. C-539/09 Commission v Germany Judgment · 15 November 2011 · Germany
  23. C-489/09 Vandoorne Judgment · 27 January 2011 · Belgium · cites Article 10(2)
  24. C-270/09 MacDonald Resorts Judgment · 16 December 2010 · United Kingdom · cites Article 10(1), (2)
  25. C-188/09 Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski Judgment · 29 July 2010 · Poland
  26. C-230/08 Dansk Transport og Logistik Judgment · 29 April 2010 · cites Article 10(3)
  27. C-483/08 Régie communale autonome du stade Luc Varenne Order · 9 July 2009 · Belgium
  28. C-302/07 J D Wetherspoon Judgment · 5 March 2009 · United Kingdom · cites Article 10(2)
  29. C-502/07 K-1 Judgment · 15 January 2009 · Poland
  30. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Opinion · 22 December 2008 · Netherlands · cites Article 10(2)
  31. C-174/07 Commission v Italy Judgment · 11 December 2008 · Italy
  32. C-132/06 Commission v Italy Judgment · 17 July 2008 · Italy
  33. C-168/06 Ceramika Paradyż sp. z oo Order · 6 March 2007 · Poland
  34. C-277/05 Société thermale d’Eugénie-les-Bains Opinion · 13 September 2006 · France · cites Article 10(2)
  35. C-494/04 Heintz van Landewijck Judgment · 15 June 2006 · Netherlands
  36. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · United Kingdom · cites Article 10(1), (1)(a), (2)
  37. C-184/04 Uudenkaupungin kaupunki Opinion · 15 September 2005 · Finland · cites Article 10(2)
  38. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 10(2)
  39. C-536/03 António Jorge Judgment · 26 May 2005 · Portugal · cites Article 10(1)(b), (2)
  40. C-435/03 British American Tobacco and Newman Shipping Opinion · 25 May 2005 · Belgium · cites Article 10(1), (2)
  41. C-255/02 Halifax and Others Opinion · 7 April 2005 · United Kingdom · cites Article 10(2)
  42. C-63/04 Centralan Property Opinion · 17 March 2005 · United Kingdom · cites Article 10(2)
  43. C-465/03 Kretztechnik Opinion · 24 February 2005 · Austria
  44. C-152/02 Terra Baubedarf-Handel Judgment · 29 April 2004 · Germany · cites Article 10(2)
  45. C-101/00 Tulliasiamies and Siilin Judgment · 19 September 2002 · Finland
  46. C-371/99 Liberexim Judgment · 11 July 2002 · Netherlands · cites Article 10(3)
  47. C-240/99 Skandia Opinion · 26 September 2000 · Sweden
  48. C-400/98 Breitsohl Judgment · 8 June 2000 · Germany · cites Article 10(2)
  49. C-396/98 Schloßstraße Judgment · 8 June 2000 · Germany · cites Article 10(2)
  50. C-85/97 SFI v Belgian State Judgment · 19 November 1998 · Belgium · cites Article 10(1)
  51. C-37/95 Ghent Coal Terminal Opinion · 11 July 1996 · Belgium · cites Article 10(2)
  52. C-166/94 Pezzullo Molini Pastifici Mangimifici v Ministero delle Finanze Judgment · 8 February 1996 · Italy · cites Article 10(1)(b), (3)
  53. C-144/94 Italittica Judgment · 26 October 1995 · Italy · cites Article 10(1)(a), (1)(b), (2)
  54. C-281/91 Muys’ en De Winter’s Bouw- en Aannemingsbedrijf Judgment · 27 October 1993 · Netherlands · cites Article 10(2)
  55. C-10/92 Balocchi Judgment · 20 October 1993 · Italy · cites Article 10(1), (1)(b), (2)
  56. C-97/90 Lennartz Opinion · 30 April 1991 · Germany · cites Article 10(2)
  57. C-343/89 Witzemann Judgment · 6 December 1990 · Germany · cites Article 10(3)
  58. C-10/87 The Queen v Customs and Excise, ex parte Tattersalls Ltd Opinion · 24 March 1988 · United Kingdom
  59. C-299/86 Drexl Judgment · 25 February 1988 · Italy · cites Article 10(3)
  60. C-16/84 Commission v Netherlands Opinion · 28 March 1985 · Ireland, Netherlands · cites Article 10(2)
  61. C-42/83 Dansk Denkavit Judgment · 10 July 1984 · Denmark · cites Article 10(1)(a), (1)(b), (2), (3)
  62. C-294/82 Einberger v Hauptzollamt Freiburg Judgment · 28 February 1984 · Germany · cites Article 10(3)
  63. C-15/81 Schul Judgment · 5 May 1982 · Netherlands