VATcodexEU VAT case law · Court of Justice and General Court

Article 11 Sixth Directive 77/388/EEC

Taxable amount

Title VIII · Taxable amount

Open in the compendium147 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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.

In force today: Article 73 of Directive 2006/112/EC, Article 85 of Directive 2006/112/EC, Article 90 of Directive 2006/112/EC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 11

A. Within the territory of the country

1.The taxable amount shall be:

(a)in respect of supplies of goods and services other than those referred to in (b), (c) and (d) below, everything which constitutes the consideration which has been or is to be obtained by the supplier from the purchaser, the customer or a third party for such supplies including subsidies directly linked to the price of such supplies;

(b)in respect of supplies referred to in Article 5 (6) and (7), the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined as the time of supply;

(c)in respect of supplies referred to in Article 6 (2), the full cost to the taxable person of providing the services;

(d)in respect of supplies referred to in Article 6 (3), the open market value of the services supplied.

‘Open market value’ of services shall mean the amount which a customer at the marketing stage at which the supply takes place would have to pay to a supplier at arm's length within the territory of the country at the time of the supply under conditions of fair competition to obtain the services in question.

2.The taxable amount shall include:

(a)taxes, duties, levies and charges, excluding the value added tax itself;

(b)incidental expenses such as commission, packing, transport and insurance costs charged by the supplier to the purchaser or customer. Expenses covered by a separate agreement may be considered to be incidental expenses by the Member States.

3.The taxable amount shall not include:

(a)price reductions by way of discount for early payment;

(b)price discounts and rebates allowed to the customer and accounted for at the time of the supply;

(c)the amounts received by a taxable person from his purchaser or customer as repayment for expenses paid out in the name and for the account of the latter and which are entered in his books in a suspense account. The taxable person must furnish proof of the actual amount of this expenditure and may not deduct any tax which may have been charged on these transactions.

4.By way of derogation from paragraphs 1, 2 and 3, Member States which, on 1 January 1993, did not avail themselves of the option provided for in the third subparagraph of Article 12 (3) (a) may, where they avail themselves of the option provided for in Title B (6), provide that, for the transactions referred to in the second subparagraph of Article 12 (3) (c), the taxable amount shall be equal to a fraction of the amount determined in accordance with paragraphs 1, 2 and 3.

That fraction shall be determined in such a way that the value added tax thus due is, in any event, equal to at least 5 % of the amount determined in accordance with paragraphs 1, 2 and 3.

B. Importation of goods

1.The taxable amount shall be the value for customs purposes, determined in accordance with the Community provisions in force; this shall also apply for the import of goods referred to in Article 7 (1) (b).

3.The taxable amount shall include, in so far as they are not already included:

(a)taxes, duties, levies and other charges due outside the importing Member State and those due by reason of importation, excluding the value added tax to be levied;

(b)incidental expenses, such as commission, packing, transport and insurance costs, incurred up to the first place of destination within the territory of the importing Member State.

‘First place of destination’ shall mean the place mentioned on the consignment note or any other document by means of which the goods are imported into the importing Member State. In the absence of such an indication, the first place of destination shall be taken to be the place of the first transfer of cargo in the importing Member State.

The incidental expenses referred to above shall also be included in the taxable amount where they result from transport to another place of destination within the territory of the Community if that place is known when the chargeable event occurs.

4.The taxable amount shall not include those factors referred to in A (3) (a) and (b).

5.When goods have been temporarily exported from the Community and are re-imported after having undergone outside the Community repair, processing or adaptation, or after having been made up or reworked abroad, Member States shall take steps to ensure that the treatment of the goods for value added tax purposes is the same as that which would have applied to the goods in question had the above operations been carried out within the territory of the country.

6.By way of derogation from paragraphs 1 to 4, Member States which, on 1 January 1993, did not avail themselves of the option provided for in the third subparagraph of Article 12 (3) (a) may provide that for imports of the works of art, collectors' items and antiques defined in Article 26a (A) (a), (b) and (c), the taxable amount shall be equal to a fraction of the amount determined in accordance with paragraphs 1 to 4.

That fraction shall be determined in such a way that the value added tax thus due on the import is, in any event, equal to at least 5 % of the amount determined in accordance with paragraphs 1 to 4.

C. Miscellaneous provisions

1.In the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable amount shall be reduced accordingly under conditions which shall be determined by the Member States.

However, in the case of total or partial non-payment, Member States may derogate from this rule.

2.Where information for determining the taxable amount on importation is expressed in a currency other than that of the Member State where assessment takes place, the exchange rate shall be determined in accordance with the Community provisions governing the calculation of the value for customs purposes.

Where information for the determination of the taxable amount of a transaction other than an import transaction is expressed in a currency other than that of the Member State where assessment takes place, the exchange rate applicable shall be the latest selling rate recorded, at the time the tax becomes chargeable, on the most representative exchange market or markets of the Member State concerned, or a rate determined by reference to that or those markets, in accordance with the down by that Member State. However, for some of those transactions or for certain categories of taxable person, Member States may continue to apply the exchange rate determined in accordance with the Community provisions in force governing the calculation of the value for customs purposes.

3.As regards returnable packing costs, Member States may:

—either exclude them from the taxable amount and take the necessary measures to see that this amount is adjusted if the packing is not returned,

—or include them in the taxable amount and take the necessary measures to see that this amount is adjusted where the packing is in fact returned.

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

Case law on Article 11: 147 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 11 of Sixth Directive 77/388/EEC, most recent first.

  1. C-603/24 Stellantis Portugal Judgment · 13 May 2026 · cites Article 11A(1)(a), C(1)
  2. C-565/24 P-GmbH & Co. KG (Coffee trips) Opinion · 27 November 2025 · cites Article 11A(1)(a), A(3)(c)
  3. T-575/24 Digipolis Opinion · 22 October 2025
  4. C-207/23 Finanzamt X (Application and disposal of goods free of charge) Judgment · 25 April 2024 · Germany · cites Article 11A(1)(b)
  5. C-573/18 C and C (VAT and agricultural subsidies) Judgment · 9 October 2019 · Germany · cites Article 11A(1), A(1)(a)
  6. C-153/17 Volkswagen Financial Services (UK) Opinion · 3 May 2018 · United Kingdom · cites Article 11A(1)
  7. C-544/16 Marcandi Opinion · 7 March 2018 · United Kingdom · cites Article 11A(3), A(3)(b)
  8. C-462/16 Boehringer Ingelheim Pharma Judgment · 20 December 2017 · Germany · cites Article 11A(1)(a), C(1)
  9. C-305/16 Avon Cosmetics Judgment · 14 December 2017 · United Kingdom · cites Article 11A(1)(a)
  10. C-246/16 Di Maura Judgment · 23 November 2017 · Italy · cites Article 11A(1)(a), C(1)
  11. C-251/16 Cussens and Others Opinion · 7 September 2017 · Ireland · cites Article 11A(1)(a)
  12. C-38/16 Compass Contract Services Opinion · 2 March 2017 · United Kingdom · cites Article 11A(1)(a)
  13. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 11A(1)(a), A(1)(b)
  14. C-250/14 Air France-KLMand Hop!Brit-Air Judgment · 23 December 2015 · France
  15. C-16/14 Property Development Company Judgment · 23 April 2015 · Belgium · cites Article 11A, A(1)(a), A(1)(b), A(2)
  16. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 11A(1)(b), A(1)(c)
  17. C-589/12 GMAC UK Judgment · 3 September 2014 · United Kingdom · cites Article 11A, C, C(1)
  18. C-461/12 Granton Advertising Judgment · 12 June 2014 · Netherlands · cites Article 11A(1)(a), A(3)(b)
  19. C-151/13 Le Rayon d’Or Judgment · 27 March 2014 · France · cites Article 11A(1)(a)
  20. C-300/12 Ibero Tours Judgment · 16 January 2014 · Germany · cites Article 11A(1)(a), A(3), C(1)
  21. C-618/11 TVI Judgment · 5 December 2013 · Portugal · cites Article 11A(1)(a), A(2), A(2)(a), A(3), A(3)(c)
  22. C-494/12 Dixons Retail Judgment · 21 November 2013 · United Kingdom · cites Article 11A(1), A(1)(a)
  23. C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain · cites Article 11A(1)(a), A(3)(c)
  24. C-236/11 Commission v Italy Judgment · 26 September 2013 · Italy · cites Article 11A(3)(c)
  25. C-269/11 Commission v Czech Republic Judgment · 26 September 2013 · Czechia · cites Article 11A(3)(c)
  26. C-293/11 Commission v Greece Judgment · 26 September 2013 · Greece
  27. C-450/11 Commission v Portugal Judgment · 26 September 2013 · Portugal
  28. C-193/11 Commission v Poland Judgment · 26 September 2013 · Poland
  29. C-296/11 Commission v France Judgment · 26 September 2013 · France · cites Article 11A(3)(c)
  30. C-309/11 Commission v Finland Judgment · 26 September 2013 · Finland
  31. C-210/11 Medicom and Maison Patrice Alard Judgment · 18 July 2013 · Belgium · cites Article 11A(1), A(1)(c), A(2), A(3)
  32. C-26/12 PPG Holdings Judgment · 18 July 2013 · Netherlands · cites Article 11A(1)(a)
  33. C-310/11 Grattan Judgment · 19 December 2012 · United Kingdom · cites Article 11A, A(1)(a), C, C(1)
  34. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 11(1)(b), A(1)(b)
  35. C-496/11 Portugal Telecom Judgment · 6 September 2012 · Portugal
  36. C-377/11 International Bingo Technology Judgment · 19 July 2012 · Spain · cites Article 11A(1)(a)
  37. C-334/10 X Judgment · 19 July 2012 · Netherlands · cites Article 11A(1)(c)
  38. C-591/10 Littlewoods Retail and Others Judgment · 19 July 2012 · United Kingdom · cites Article 11C(1)
  39. C-621/10 Balkan and Sea Properties and Provadinvest Judgment · 26 April 2012 · Bulgaria · cites Article 11A(1)(a)
  40. C-594/10 van Laarhoven Judgment · 16 February 2012 · Netherlands · cites Article 11A(1)(c)
  41. C-25/11 Varzim Sol Judgment · 16 February 2012 · Portugal · cites Article 11A(1)(a)
  42. C-69/11 Connoisseur Belgium Order · 9 December 2011 · Belgium · cites Article 11A(1)(a)
  43. C-414/10 Véleclair Opinion · 17 November 2011 · France · cites Article 11B(6), C(1)
  44. C-93/10 GFKL Financial Services Opinion · 14 July 2011 · Germany · cites Article 11A(1)(a)
  45. C-285/10 Campsa Estaciones de Servicio Judgment · 9 June 2011 · Spain · cites Article 11A, A(1), A(1)(a), A(1)(b), A(1)(c), A(1)(d)
  46. C-489/09 Vandoorne Judgment · 27 January 2011 · Belgium
  47. C-438/09 Dankowski Judgment · 22 December 2010 · Poland · cites Article 11(1)
  48. C-540/09 Skandinaviska Enskilda Banken Opinion · 16 December 2010 · Sweden · cites Article 11(1)
  49. C-103/09 Weald Leasing Opinion · 26 October 2010 · United Kingdom · cites Article 11A(1)
  50. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom
  51. C-395/09 Oasis East Judgment · 30 September 2010 · Poland
  52. C-248/09 Pakora Pluss Judgment · 29 July 2010 · Latvia · cites Article 11B(3)(a)
  53. C-538/08 X Holding and Oracle Nederland Judgment · 15 April 2010 · Netherlands · cites Article 11(4)
  54. C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 11A(1)(b), A(1)(c)
  55. C-302/07 J D Wetherspoon Judgment · 5 March 2009 · United Kingdom · cites Article 11A(1)(a)
  56. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Opinion · 22 December 2008 · Netherlands · cites Article 11A(1)(c)
  57. C-484/06 Koninklijke Ahold Judgment · 10 July 2008 · Netherlands · cites Article 11A, A(1)(a)
  58. C-124/07 Beheer Judgment · 3 April 2008 · Netherlands
  59. C-425/06 Part Service Judgment · 21 February 2008 · Italy · cites Article 11A(1), A(1)(a)
  60. C-277/05 Société thermale d’Eugénie-les-Bains Judgment · 18 July 2007 · France · cites Article 11A(1)(a)
  61. C-401/05 VDP Dental Laboratory Judgment · 14 December 2006 · Netherlands
  62. C-72/05 Wollny Judgment · 14 September 2006 · Germany · cites Article 11A(1)(c)
  63. C-494/04 Heintz van Landewijck Judgment · 15 June 2006 · Netherlands · cites Article 11A(1)(a), C(1)
  64. C-98/05 De Danske Bilimportører Judgment · 1 June 2006 · Denmark · cites Article 11A(1)(a), A(2), A(2)(a), A(3), A(3)(c)
  65. C-128/05 Commission v Austria Opinion · 27 April 2006 · Austria
  66. C-491/04 Dollond & Aitchison Judgment · 23 February 2006 · United Kingdom · cites Article 11B(1)
  67. C-305/03 Commission v United Kingdom Judgment · 9 February 2006 · United Kingdom · cites Article 11A(1)(a), B(1), B(3), B(3)(b), B(6)
  68. C-41/04 Levob Verzekeringen and OV Bank Judgment · 27 October 2005 · Netherlands · cites Article 11A(1), B(1)
  69. C-243/03 Commission v France Judgment · 6 October 2005 · France · cites Article 11A(1)(a)
  70. C-204/03 Commission v Spain Judgment · 6 October 2005 · Spain · cites Article 11A(1)(a)
  71. C-280/04 Jyske Finans Opinion · 22 September 2005 · Denmark · cites Article 11A(1)(a)
  72. C-415/04 Stichting Kinderopvang Enschede Opinion · 15 September 2005 · Netherlands · cites Article 11A(1)
  73. C-291/03 MyTravel Opinion · 12 May 2005 · United Kingdom · cites Article 11A(1)(a)
  74. C-376/02 'Goed Wonen' Judgment · 26 April 2005 · Netherlands · cites Article 11(1)(b)
  75. C-465/03 Kretztechnik Opinion · 24 February 2005 · Austria
  76. C-412/03 Hotel Scandic Gåsabäck Judgment · 20 January 2005 · Sweden · cites Article 11A(1), A(1)(a), A(1)(b), A(1)(c), A(3), C(1)
  77. C-434/03 Charles and Charles-Tijmens Opinion · 20 January 2005 · Netherlands · cites Article 11(1), (4), A(1)
  78. C-381/01 Commission v Italy Judgment · 15 July 2004 · Italy · cites Article 11A(1), A(1)(a)
  79. C-495/01 Commission v Finland Judgment · 15 July 2004 · Finland · cites Article 11A(1)(a)
  80. C-463/02 Commission v Sweden Judgment · 15 July 2004 · Sweden · cites Article 11A(1)(a)
  81. C-144/02 Commission v Germany Judgment · 15 July 2004 · Germany · cites Article 11A(1)(a)
  82. C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 11A(1)(a)
  83. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands · cites Article 11A(1)(b)
  84. C-269/00 Seeling Judgment · 8 May 2003 · Germany · cites Article 11A(1)(c)
  85. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 11A(1)(a), A(1)(b), A(1)(c), A(1)(d)
  86. C-398/99 Yorkshire Co-operatives Judgment · 16 January 2003 · United Kingdom · cites Article 11A(1), A(1)(a), A(2), A(3), A(3)(a), A(3)(b)
  87. C-427/98 Commission v Germany Judgment · 15 October 2002 · Germany · cites Article 11A(1)(a), A(3)(b), C(1)
  88. C-498/99 Town & County Factors Judgment · 17 September 2002 · United Kingdom · cites Article 11A(1), A(1)(a)
  89. C-149/01 First Choice Holidays Opinion · 12 September 2002 · United Kingdom · cites Article 11A(1)(a)
  90. C-62/00 Marks & Spencer Judgment · 11 July 2002 · United Kingdom · cites Article 11A, A(1), A(1)(a)
  91. C-353/00 Keeping Newcastle Warm Judgment · 13 June 2002 · United Kingdom · cites Article 11A(1), A(1)(a)
  92. C-184/00 Office des produits wallons Judgment · 22 November 2001 · Belgium · cites Article 11A, A(1), A(1)(a)
  93. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 11(1)(b)
  94. C-102/00 Welthgrove Order · 12 July 2001 · Netherlands · cites Article 11A(1)(a)
  95. C-380/99 Bertelsmann Judgment · 3 July 2001 · Germany · cites Article 11A(1)(a), A(2)(b)
  96. C-338/98 Commission v Netherlands Opinion · 31 May 2001 · Netherlands
  97. C-86/99 Freemans Judgment · 29 May 2001 · United Kingdom · cites Article 11A, A(1)(a), A(2), A(3), A(3)(b), C
  98. C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Germany · cites Article 11A(1)(b)
  99. C-34/99 Primback Judgment · 15 May 2001 · United Kingdom · cites Article 11A(1)(a), A(3)
  100. C-404/99 Commission v France Judgment · 29 March 2001 · France · cites Article 11A(1), A(1)(a), A(3)
  101. C-150/99 Stockholm Lindöpark Opinion · 26 September 2000 · Sweden
  102. C-415/98 Bakcsi Opinion · 13 April 2000 · Germany
  103. C-400/98 Breitsohl Opinion · 16 December 1999 · Germany · cites Article 11A(1), A(1)(b)
  104. C-437/97 EKW and Wein & Co Opinion · 1 July 1999 · Austria
  105. C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · United Kingdom · cites Article 11A(1), A(1)(b), A(3)(b), C(1)
  106. C-305/97 Royscot and Others Opinion · 21 January 1999 · United Kingdom · cites Article 11(1), (4)
  107. C-308/96 Madgett andBaldwin Judgment · 22 October 1998 · United Kingdom · cites Article 11A(1)(a), A(3)(c)
  108. C-172/96 First National Bank of Chicago Judgment · 14 July 1998 · United Kingdom · cites Article 11A(1)(a), A(1)(b)
  109. C-283/95 Fischer Judgment · 11 June 1998 · Germany · cites Article 11A(1)(a), A(2)(a)
  110. C-85/97 SFI v Belgian State Opinion · 19 May 1998 · Belgium · cites Article 11A(1)(c)
  111. C-384/95 Landboden-Agrardienste Judgment · 18 December 1997 · Germany · cites Article 11A(1)(a)
  112. C-318/96 SPAR Opinion · 20 November 1997 · Austria · cites Article 11A(1)(a)
  113. C-116/96 Reisebüro Binder Opinion · 17 July 1997 · Germany · cites Article 11A(1)
  114. C-330/95 Goldsmiths Judgment · 3 July 1997 · United Kingdom · cites Article 11A, A(1)(a), C(1)
  115. C-63/96 Skripalle Judgment · 29 May 1997 · Germany · cites Article 11A(1), A(1)(a), A(1)(c)
  116. C-286/94 Molenheide Opinion · 20 March 1997 · Belgium · cites Article 11A(1)
  117. C-317/94 Elida Gibbs Judgment · 24 October 1996 · United Kingdom · cites Article 11A(1), A(1)(a), A(2), A(3), A(3)(a), A(3)(b)
  118. C-288/94 Argos Distributors Judgment · 24 October 1996 · United Kingdom · cites Article 11A(1)(a), A(1)(d), A(3)(b)
  119. C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 11A(1)(c)
  120. C-215/94 Mohr Judgment · 29 February 1996 · Germany · cites Article 11A(1)(a)
  121. C-62/93 BP Supergas Judgment · 6 July 1995 · Greece · cites Article 11(3), A(1), A(1)(a), A(3)(b), B(1), B(3)
  122. C-453/93 Bulthuis-Griffioen Opinion · 8 June 1995 · Netherlands · cites Article 11(1)
  123. C-4/94 BLP Group Opinion · 26 January 1995 · United Kingdom
  124. C-33/93 Empire Stores Judgment · 2 June 1994 · United Kingdom · cites Article 11A(1)(a), A(1)(b), A(3)(b)
  125. C-38/93 Glawe Judgment · 5 May 1994 · Germany · cites Article 11A(1)(a), A(3)(b)
  126. C-16/93 Tolsma Judgment · 3 March 1994 · Netherlands · cites Article 11A(1)
  127. C-281/91 Muys’ en De Winter’s Bouw- en Aannemingsbedrijf Judgment · 27 October 1993 · Netherlands · cites Article 11A(1)(a), A(2)(b), A(3)(a)
  128. C-10/92 Balocchi Judgment · 20 October 1993 · Italy
  129. C-18/92 Bally Judgment · 25 May 1993 · Belgium · cites Article 11A, A(1), A(1)(a), A(2), A(3), A(3)(c)
  130. C-131/91 'K' Line Air Service Europe Judgment · 9 July 1992 · Belgium · cites Article 11A(1)(a)
  131. C-20/91 De Jong Judgment · 6 May 1992 · Netherlands · cites Article 11A(1)(b)
  132. C-186/89 Van Tiem Opinion · 25 September 1990 · Netherlands
  133. C-126/88 Boots Company Judgment · 27 March 1990 · United Kingdom · cites Article 11C(1)
  134. C-251/88 Commission v Germany Opinion · 22 February 1990 · Germany
  135. C-50/88 Kühne v Finanzamt München Iil Judgment · 27 June 1989 · Germany · cites Article 11A(1)(c)
  136. C-230/87 Naturally Yours Cosmetics Judgment · 23 November 1988 · United Kingdom
  137. C-138/86 Direct Cosmetics Ltd v Commissioners of Customs and Excise Judgment · 12 July 1988 · United Kingdom
  138. C-10/87 The Queen v Customs and Excise, ex parte Tattersalls Ltd Opinion · 24 March 1988 · United Kingdom
  139. C-391/85 Commission v Belgium Judgment · 4 February 1988 · Belgium
  140. C-39/85 Bergeres-Becque v Service interrégional des douanes Judgment · 23 January 1986 · France · cites Article 11B(1)
  141. C-17/84 Commission v Ireland Judgment · 10 July 1985 · Ireland
  142. C-16/84 Commission v Netherlands Judgment · 10 July 1985 · Netherlands · cites Article 11A(1)(a)
  143. C-47/84 Staatssecretaris van Financiën v Schul Judgment · 21 May 1985 · Netherlands · cites Article 11B(3)(a)
  144. C-5/84 Direct Cosmetics Judgment · 13 February 1985 · United Kingdom · cites Article 11(3)
  145. C-324/82 Commission v Belgium Judgment · 10 April 1984 · Belgium · cites Article 11A
  146. C-222/81 Bausystem v Finanzamt München für Körperschaften Judgment · 1 July 1982 · Germany · cites Article 11A(1)(a), A(2), A(3)
  147. C-15/81 Schul Judgment · 5 May 1982 · Netherlands