VATcodexEU VAT case law · Court of Justice and General Court

Article 13 Sixth Directive 77/388/EEC

Exemptions within the territory of the country

Title X · Exemptions

Open in the compendium295 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 132 of Directive 2006/112/EC, Article 135 of Directive 2006/112/EC, Article 137 of Directive 2006/112/EC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 13

A. Exemptions for certain activities in the public interest

1.Without prejudice to other Community provisions, Member States shall exempt the following under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any possible evasion, avoidance or abuse:

(a)the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto;

(b)hospital and medical care and closely related activities undertaken by bodies governed by public law or, under social conditions comparable to those applicable to bodies governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognized establishments of a similar nature;

(c)the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State concerned;

(d)supplies of human organs, blood and milk;

(e)services supplied by dental technicians in their professional capacity and dental prostheses supplied by dentists and dental technicians;

(f)services supplied by independent groups of persons whose activities are exempt from or are not subject to value added tax, for the purpose of rendering their members the services directly necessary for the exercise of their activity, where these groups merely claim from their members exact reimbursement of their share of the joint expenses, provided that such exemption is not likely to produce distortion of competition;

(g)the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people's homes, by bodies governed by public law or by other organizations recognized as charitable by the Member State concerned;

(h)the supply of services and of goods closely linked to the protection of children and young persons by bodies governedf by public law or by other organizations recognized as charitable by the Member State concerned;

(i)children's or young people's education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, provided by bodies governed by public law having such as their aim or by other organizations defined by the Member State concerned as having similar objects;

(j)tuition given privately by teachers and covering school or university education;

(k)certain supplies of staff by religious or philosophical institutions for the purpose of subparagraphs (b), (g), (h) and (i) of this Article and with a view to spiritual welfare;

(l)supply of services and goods closely linked thereto for the benefit of their members in return for a subscription fixed in accordance with their rules by non-profit-making organizations with aims of a political, tradeunion, religious, patriotic, philosophical, philanthropic or civic nature, provided that this exemption is not likely to cause distortion of competition;

(m)certain services closely linked to sport or physical education supplied by non-profit-making organizations to persons taking part in sport or physical education;

(n)certain cultural services and goods closely linked thereto supplied by bodies governed by public law or by other cultural bodies recognized by the Member State concerned;

(o)the supply of services and goods by organizations whose activities are exempt under the provisions of subparagraphs (b), (g), (h), (i), (l), (m) and (n) above in connection with fund-raising events organized exclusively for their own benefit provided that exemption is not likely to cause distortion of competition. Member States may introduce any necessary restrictions in particular as regards the number of events or the amount of receipts which give entitlement to exemption;

(p)the supply of transport services for sick or injured persons in vehicles specially designed for the purpose by duly authorized bodies;

(q)activities of public radio and television bodies other than those of a commercial nature.

2.a) Member States may make the granting to bodies other than those governed by public law of each exemption provided for in (1) (b), (g), (h), (i), (1), (m) and (n) of this Article subject in each individual case to one or more of the following conditions:

—they shall not systematically aim to make a profit, but any profits nevertheless arising shall not be distributed, but shall be assigned to the continuance or improvement of the services supplied,

—they shall be managed and administered on an essentially voluntary basis by persons who have no direct or indirect interest, either themselves or through intermediaries, in the results of the activities concerned,

—they shall charge prices approved by the public authorities or which do not exceed such approved prices or, in respect of those services not subject to approval, prices lower than those charged for similar services by commercial enterprises subject to value added tax,

—exemption of the services concerned shall not be likely to create distortions of competition such as to place at a disadvantage commercial enterprises liable to value added tax.

(b)The supply of services or goods shall not be granted exemption as provided for in (1) (b), (g), (h), (i), (l), (m) and (n) above if:

—it is not essential to the transactions exempted,

—its basic purpose is to obtain additional income for the organization by carrying out transactions which are in direct competition with those of commercial enterprises liable for value added tax.

B. Other exemptions

Without prejudice to other Community provisions, Member States shall exempt the following under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of the exemptions and of preventing any possible evasion, avoidance or abuse:

(a)insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents;

(b)the leasing or letting of immovable property excluding:

1.the provision of accomodation, as defined in the laws of the Member States, in the hotel sector or in sectors with a similar function, including the provision of accomodation in holiday camps or on sites developed for use as camping sites;

2.the letting of premises and sites for parking vehicles;

3.lettings of permanently installed equipment and machinery;

4.hire of safes.

Member States may apply further exclusions to the scope of this exemption;

(c)supplies of goods used wholly for an activity exempted under this Article or under Article 28 (3) (b) when these goods have not given rise to the right to deduction, or of goods on the acquisition or production of which, by virtue of Article 17 (6), value added tax did not become deductible;

(d)the following transactions:

1.the granting and the negotiation of credit and the management of credit by the person granting it;

2.the negotiation of or any dealings in credit guarantees or any other security for money and the management of credit guarantees by the person who is granting the credit;

3.transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection and factoring;

4.transactions, including negotiation, concerning currency, bank notes and coins used as legal tender, with the exception of collectors' items; collectors' items' shall be taken to mean gold, silver or other metal coins or bank notes which are not normally used as legal tender or coins of numismatic interest;

5.transactions, including negotiation, excluding management and safekeeping, in shares, interests in companies or associations, debentures and other securities, excluding:

—documents establishing title to goods,

—the rights or securities referred to in Article 5 (3);

6.management of special investment funds as defined by Member States;

(e)the supply at face value of postage stamps valid for use for postal services within the territory of the country, fiscal stamps, and other similar stamps;

(f)betting, lotteries and other forms of gambling, subject to conditions and limitations laid down by each Member State;

(g)the supply of buildings or parts thereof, and of the land on which they stand, other than as described in Article 4 (3) (a);

(h)the supply of land which has not been built on other than building land as described in Article 4 (3) (b).

C. Options

Member States may allow taxpayers a right of option for taxation in cases of:

(a)letting and leasing of immovable property;

(b)the transactions covered in B (d) (g) and (h) above.

Member States may restrict the scope of this right of option and shall fix the details of its use.

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

Case law on Article 13: 295 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 13 of Sixth Directive 77/388/EEC, most recent first.

  1. T-184/25 Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it) Judgment · 17 June 2026 · cites Article 13B(d), B(d)(1), B(d)(2), B(d)(3)
  2. T-657/24 Versãofast Judgment · 26 November 2025 · Portugal · cites Article 13B(d)(1), B(d)(5)
  3. C-785/23 Bulgarian posts Judgment · 19 June 2025 · Bulgaria · cites Article 13A(1)(a)
  4. C-232/24 Kosmiro Opinion · 3 April 2025 · Finland · cites Article 13B(d)(3)
  5. C-243/23 Drebers Opinion · 6 June 2024 · Belgium · cites Article 13B(b)
  6. C-741/22 Casino de Spa and Others Opinion · 25 April 2024 · Belgium · cites Article 13B(f)
  7. C-73/23 Chaudfontaine Loisirs Opinion · 25 April 2024 · cites Article 13B(f)
  8. C-639/22 Inspecteur van de Belastingdienst Utrecht Opinion · 14 March 2024 · Netherlands · cites Article 13B(d)(6)
  9. C-249/22 GIS Judgment · 26 October 2023 · Austria · cites Article 13A(1)(q)
  10. C-620/21 MOMTRADE RUSE Judgment · 11 May 2023 · Bulgaria · cites Article 13A(1)(g), A(2)(a)
  11. C-42/22 Generali Seguros Judgment · 9 March 2023 · Portugal · cites Article 13B(a), B(c)
  12. C-516/21 Finanzamt X (Tools and machinery permanently installed) Opinion · 8 December 2022 · Germany · cites Article 13B(b)
  13. C-56/21 ARVI ir ko Judgment · 30 June 2022 · Lithuania
  14. C-250/21 O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O Opinion · 12 May 2022 · Poland · cites Article 13B(d)
  15. C-637/20 DSAB Destination Stockholm Opinion · 24 February 2022 · Sweden · cites Article 13B(d)(1), B(d)(2), C(b)
  16. C-598/20 Pilsētas zemes dienests Order · 1 December 2021 · Latvia
  17. C-228/20 I (VAT exemption for hospital services) Opinion · 23 September 2021 · Germany · cites Article 13A(1)(b), A(1)(c)
  18. C-58/20 K and DBKAG Judgment · 17 June 2021 · Austria · cites Article 13B(d)(6)
  19. C-90/20 Apcoa Parking Danmark Opinion · 3 June 2021 · Denmark · cites Article 13B(b)
  20. C-573/20 Casa di Cura Città di Parma Order · 14 April 2021 · Italy
  21. C-288/19 Finanzamt Saarbrücken Judgment · 20 January 2021 · Germany · cites Article 13B, B(b)
  22. C-846/19 Administration de l'Enregistrement, des Domaines et de la TVA Opinion · 14 January 2021 · Luxembourg · cites Article 13A(1)(g)
  23. C-449/19 WEG Tevesstraße Judgment · 17 December 2020 · Germany
  24. C-488/18 Golfclub Schloss Igling Judgment · 10 December 2020 · Germany · cites Article 13A(1)(m), A(1)(n), B(b)
  25. C-77/19 Kaplan International Colleges UK Judgment · 18 November 2020 · United Kingdom · cites Article 13A(1)(f)
  26. C-42/19 Sonaecom Judgment · 12 November 2020 · Portugal · cites Article 13B(d)(1)
  27. C-235/19 United Biscuits (Pensions Trustees) and United Biscuits Pension Investments Judgment · 8 October 2020 · United Kingdom · cites Article 13B, B(a), B(d)(6)
  28. C-657/19 Finanzamt D Judgment · 8 October 2020 · Germany · cites Article 13A(1)(c)
  29. C-231/19 Blackrock Investment Management (UK) Judgment · 2 July 2020 · United Kingdom · cites Article 13B(a), B(d), B(d)(6)
  30. C-211/18 Idealmed III Judgment · 5 March 2020 · Portugal · cites Article 13A(1)(b), A(1)(g)
  31. C-400/18 Infohos Judgment · 20 November 2019 · Belgium · cites Article 13A, A(1), A(1)(f)
  32. C-692/17 Paulo Nascimento Consulting Judgment · 17 October 2019 · Portugal · cites Article 13B(d), B(d)(1)
  33. C-42/18 Cardpoint Judgment · 3 October 2019 · Germany · cites Article 13B(d), B(d)(3), B(d)(4)
  34. C-700/17 Peters Judgment · 18 September 2019 · Germany · cites Article 13A(1)(b), A(1)(c)
  35. C-597/17 Belgisch Syndicaat van Chiropraxie and Others Judgment · 27 June 2019 · Belgium · cites Article 13A(1)(c)
  36. C-278/18 Sequeira Mesquita Judgment · 28 February 2019 · Portugal · cites Article 13B(b)
  37. C-165/17 Morgan Stanley & Co International Judgment · 24 January 2019 · France · cites Article 13B(d)
  38. C-552/17 Alpenchalets Resorts Opinion · 5 September 2018 · Germany · cites Article 13B(d)(1)
  39. C-5/17 DPAS Judgment · 25 July 2018 · United Kingdom · cites Article 13B(d), B(d)(3)
  40. C-153/17 Volkswagen Financial Services (UK) Opinion · 3 May 2018 · United Kingdom · cites Article 13B(a), B(d)
  41. C-251/16 Cussens and Others Judgment · 22 November 2017 · Ireland · cites Article 13B, B(g)
  42. C-616/15 Commission v Germany Judgment · 21 September 2017 · Germany · cites Article 13A, A(1)(f)
  43. C-326/15 DNB Banka Judgment · 21 September 2017 · Latvia · cites Article 13A(1)(f)
  44. C-605/15 Aviva Judgment · 21 September 2017 · Poland · cites Article 13A(1)(f)
  45. C-633/15 London Borough of Ealing Judgment · 13 July 2017 · United Kingdom · cites Article 13A, A(1), A(1)(m), A(1)(n), A(2), A(2)(a)
  46. C-308/16 Kozuba Premium Selection Opinion · 4 July 2017 · Poland · cites Article 13B(b)
  47. C-90/16 The English Bridge Union Opinion · 15 June 2017 · United Kingdom · cites Article 13B(f)
  48. C-592/15 British Film Institute Judgment · 15 February 2017 · United Kingdom · cites Article 13A, A(1), A(1)(g), A(1)(m), A(1)(n), B(d)
  49. C-699/15 Brockenhurst College Opinion · 21 December 2016 · United Kingdom · cites Article 13A(1), A(1)(b), A(1)(i), A(2)
  50. C-274/15 Commission v Luxembourg Opinion · 6 October 2016 · Luxembourg · cites Article 13A(1)(f)
  51. C-453/15 A and B Opinion · 7 September 2016 · Germany
  52. C-11/15 Český rozhlas Judgment · 22 June 2016 · Czechia · cites Article 13A(1)(q)
  53. C-130/15 National Exhibition Centre Judgment · 26 May 2016 · United Kingdom · cites Article 13B(d), B(d)(3)
  54. C-607/14 Bookit Judgment · 26 May 2016 · United Kingdom · cites Article 13B(d)
  55. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 13C(a)
  56. C-555/15 Gabarel Order · 14 April 2016 · Portugal
  57. C-40/15 Aspiro Judgment · 17 March 2016 · Poland · cites Article 13B(a)
  58. C-335/14 Les Jardins de Jouvence Judgment · 21 January 2016 · Belgium · cites Article 13A, A(1), A(1)(b), A(1)(g), A(1)(h), A(2)(a)
  59. C-595/13 Fiscale Eenheid X Judgment · 9 December 2015 · Netherlands · cites Article 13B(d)(5), B(d)(6)
  60. C-584/13 Mapfre asistencia and Mapfre warranty Judgment · 16 July 2015 · France · cites Article 13B(a)
  61. C-264/14 Hedqvist Opinion · 16 July 2015 · Sweden · cites Article 13B(d)(3), B(d)(4), B(d)(5)
  62. C-334/14 De Fruytier Judgment · 2 July 2015 · Belgium · cites Article 13A(1), A(1)(b), A(1)(c), A(1)(d), A(2)(a), A(2)(b)
  63. C-174/14 Saudaçor Opinion · 25 June 2015 · Portugal
  64. C-114/14 Commission v Sweden Judgment · 21 April 2015 · Sweden · cites Article 13A(1)(a)
  65. C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Netherlands · cites Article 13A, A(1)(b)
  66. C-55/14 Régie communale autonome du stade Luc Varenne Judgment · 22 January 2015 · Belgium · cites Article 13B(b)
  67. C-461/12 Granton Advertising Judgment · 12 June 2014 · Netherlands · cites Article 13B(d), B(d)(3), B(d)(4), B(d)(5), B(d)(6)
  68. C-92/13 Gemeente ‘s-Hertogenbosch Opinion · 10 April 2014 · Netherlands · cites Article 13B(h)
  69. C-151/13 Le Rayon d’Or Judgment · 27 March 2014 · France · cites Article 13A(1)
  70. C-139/12 Caixa d’Estalvis i Pensions de Barcelona Judgment · 20 March 2014 · Spain · cites Article 13B, B(d)(5), B(g), B(h), C, C(b)
  71. C-464/12 ATP PensionService Judgment · 13 March 2014 · Denmark · cites Article 13B(d), B(d)(3), B(d)(6)
  72. C-366/12 Klinikum Dortmund Judgment · 13 March 2014 · Germany · cites Article 13A(1), A(1)(b), A(1)(c), A(1)(g), A(2)(b)
  73. C-495/12 Bridport and West Dorset Golf Club Judgment · 19 December 2013 · United Kingdom · cites Article 13A(1)(m), A(2)
  74. C-319/12 MDDP Judgment · 28 November 2013 · Poland · cites Article 13A(1)(b), A(1)(g), A(1)(h), A(1)(i), A(1)(j), A(1)(n)
  75. C-622/11 Pactor Vastgoed Judgment · 10 October 2013 · Netherlands · cites Article 13B, B(g), B(h), C, C(b)
  76. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France · cites Article 13A, B, B(a), B(d), C
  77. C-210/11 Medicom and Maison Patrice Alard Judgment · 18 July 2013 · Belgium · cites Article 13B(b)
  78. C-26/12 PPG Holdings Judgment · 18 July 2013 · Netherlands · cites Article 13B, B(a), B(d)(6), C(a)
  79. C-300/12 Ibero Tours Opinion · 18 July 2013 · Germany
  80. C-653/11 Newey Judgment · 20 June 2013 · United Kingdom · cites Article 13B(d)
  81. C-189/11 Commission v Spain Opinion · 6 June 2013 · Czechia, Spain, Finland, France, Greece, Italy, Poland, Portugal · cites Article 13A(1)(m)
  82. C-193/11 Commission v Poland Opinion · 6 June 2013 · cites Article 13A(1)(m)
  83. C-236/11 Commission v Italy Opinion · 6 June 2013 · cites Article 13A(1)(m)
  84. C-269/11 Commission v Czech Republic Opinion · 6 June 2013 · cites Article 13A(1)(m)
  85. C-293/11 Commission v Greece Opinion · 6 June 2013 · cites Article 13A(1)(m)
  86. C-296/11 Commission v France Opinion · 6 June 2013 · cites Article 13A(1)(m)
  87. C-309/11 Commission v Finland Opinion · 6 June 2013 · cites Article 13A(1)(m)
  88. C-450/11 Commission v Portugal Opinion · 6 June 2013 · cites Article 13A(1)(m)
  89. C-651/11 X Judgment · 30 May 2013 · Netherlands · cites Article 13B(d)(5)
  90. C-275/11 GfBk Judgment · 7 March 2013 · Germany · cites Article 13B, B(d), B(d)(6)
  91. C-424/11 Wheels Common Investment Fund Trustees and Others Judgment · 7 March 2013 · United Kingdom · cites Article 13B(d)(6)
  92. C-224/11 BGŻ Leasing Judgment · 17 January 2013 · Poland
  93. C-560/11 Debiasi Order · 13 December 2012 · Italy
  94. C-174/11 Zimmermann Judgment · 15 November 2012 · Germany · cites Article 13A, A(1), A(1)(b), A(1)(c), A(1)(g), A(1)(m)
  95. C-532/11 Leichenich Judgment · 15 November 2012 · Germany · cites Article 13B(b)
  96. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 13B(h)
  97. C-395/11 BLV Wohn- und Gewerbebau Opinion · 12 September 2012 · Germany · cites Article 13B(g), B(h)
  98. C-326/11 J.J. Komen en Zonen Beheer Heerhugowaard Judgment · 12 July 2012 · Netherlands · cites Article 13B(g)
  99. C-259/11 DTZ Zadelhoff Judgment · 5 July 2012 · Netherlands · cites Article 13B, B(d), B(d)(5)
  100. C-160/11 Bawaria Motors Opinion · 24 May 2012 · Poland · cites Article 13B(c)
  101. C-44/11 Deutsche Bank Opinion · 8 May 2012 · Germany · cites Article 13B(d), B(d)(5), B(d)(6)
  102. C-436/10 BLM Judgment · 29 March 2012 · Belgium · cites Article 13B(b)
  103. C-334/10 X Opinion · 1 March 2012 · Netherlands · cites Article 13B(b)
  104. C-427/10 Banca Antoniana Popolare Veneta Judgment · 15 December 2011 · Italy · cites Article 13B(d), C
  105. C-259/10 Rank Group Judgment · 10 November 2011 · United Kingdom · cites Article 13B(f)
  106. C-350/10 Nordea Pankki Suomi Judgment · 28 July 2011 · Finland · cites Article 13B, B(d), B(d)(3), B(d)(5)
  107. C-93/10 GFKL Financial Services Opinion · 14 July 2011 · Germany · cites Article 13B(d), B(d)(1), B(d)(2), B(d)(3), B(d)(5)
  108. C-464/10 Henfling and Others Judgment · 14 July 2011 · Belgium · cites Article 13B(a), B(d), B(f)
  109. C-540/09 Skandinaviska Enskilda Banken Judgment · 10 March 2011 · Sweden · cites Article 13B, B(a), B(d)(1), B(d)(2), B(d)(5)
  110. C-270/09 MacDonald Resorts Judgment · 16 December 2010 · United Kingdom · cites Article 13B, B(b), B(b)(1)
  111. C-276/09 Everything Everywhere Judgment · 2 December 2010 · United Kingdom · cites Article 13B, B(d), B(d)(1), B(d)(3)
  112. C-156/09 Verigen Transplantation Service International Judgment · 18 November 2010 · Germany · cites Article 13A(1), A(1)(b), A(1)(c), A(2)(a)
  113. C-175/09 Axa UK Judgment · 28 October 2010 · United Kingdom · cites Article 13B(d), B(d)(3), B(d)(5), B(d)(6)
  114. C-97/09 Schmelz Judgment · 26 October 2010 · Austria · cites Article 13B(b)
  115. C-277/09 RBS Deutschland Holdings Opinion · 30 September 2010 · United Kingdom · cites Article 13C
  116. C-381/09 Curia Order · 7 July 2010 · Italy · cites Article 13B(d), B(d)(1)
  117. C-285/09 R. Opinion · 29 June 2010 · Germany
  118. C-492/08 Commission v France Judgment · 17 June 2010 · France · cites Article 13A(1)(g)
  119. C-262/08 CopyGene Judgment · 10 June 2010 · Denmark · cites Article 13A, A(1), A(1)(b), A(1)(c), A(1)(d), A(1)(g)
  120. C-86/09 Future Health Technologies Judgment · 10 June 2010 · United Kingdom · cites Article 13A, A(1)(b), A(1)(c)
  121. C-58/09 Leo-Libera Judgment · 10 June 2010 · Germany · cites Article 13B(f)
  122. C-237/09 De Fruytier Judgment · 3 June 2010 · Belgium · cites Article 13A(1), A(1)(d)
  123. C-582/08 Commission v United Kingdom Opinion · 20 May 2010 · United Kingdom · cites Article 13B(a), B(d)
  124. C-79/09 Commission v Netherlands Judgment · 25 March 2010 · Netherlands · cites Article 13A(1), A(1)(i)
  125. C-473/08 Eulitz Judgment · 28 January 2010 · Germany · cites Article 13A, A(1), A(1)(i), A(1)(j)
  126. C-292/09 Calestani and Lunardi Order · 13 January 2010 · Italy
  127. C-461/08 Don Bosco Onroerend Goed Judgment · 19 November 2009 · Netherlands · cites Article 13B(g), B(h), C
  128. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 13B, B(a), B(d), B(d)(5)
  129. C-242/08 Swiss Re Germany Holding Judgment · 22 October 2009 · Germany · cites Article 13B, B(a), B(c), B(d), B(d)(2), B(d)(3)
  130. C-554/07 Commission v Ireland Judgment · 16 July 2009 · Ireland
  131. C-174/08 NCC Construction Danmark Opinion · 18 June 2009 · Denmark · cites Article 13B(d)
  132. C-572/07 RLRE Tellmer Property Judgment · 11 June 2009 · Czechia · cites Article 13B, B(b), B(b)(2)
  133. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany · cites Article 13B(b), C
  134. C-357/07 TNT Post UK Judgment · 23 April 2009 · United Kingdom · cites Article 13A, A(1)(a), A(1)(b), A(1)(c), A(1)(g), A(1)(h)
  135. C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 13B(b)
  136. C-37/08 RCI Europe Opinion · 2 April 2009 · United Kingdom
  137. C-407/07 Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing Judgment · 11 December 2008 · Netherlands · cites Article 13A(1)(f)
  138. C-371/07 Danfoss and AstraZeneca Opinion · 23 October 2008 · Denmark
  139. C-253/07 Canterbury Hockey Club and Canterbury Ladies Hockey Club Judgment · 16 October 2008 · United Kingdom · cites Article 13A, A(1)(m), A(2), A(2)(b)
  140. C-288/07 Isle of Wight Council and Others Opinion · 12 June 2008 · United Kingdom · cites Article 13A(1)(q)
  141. C-231/07 Tiercé Ladbroke and Derby Order · 14 May 2008 · Belgium · cites Article 13B(d)(3)
  142. C-186/07 Club Náutico de Gran Canaria Order · 16 April 2008 · Spain
  143. C-124/07 Beheer Judgment · 3 April 2008 · Netherlands · cites Article 13B(a), B(d)(1), B(d)(3), B(d)(6)
  144. C-437/06 Securenta Judgment · 13 March 2008 · Germany · cites Article 13B, B(d)(5)
  145. C-425/06 Part Service Judgment · 21 February 2008 · Italy · cites Article 13B, B(a), B(d)
  146. C-309/06 Marks & Spencer Opinion · 13 December 2007 · United Kingdom
  147. C-98/07 Nordania Finans and BG Factoring Opinion · 13 December 2007 · Denmark · cites Article 13B(d)
  148. C-451/06 Walderdorff Judgment · 6 December 2007 · Austria · cites Article 13B, B(b), C(a)
  149. C-174/06 CO.GE.P Judgment · 25 October 2007 · Italy · cites Article 13B(b)
  150. C-363/05 JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies Judgment · 28 June 2007 · United Kingdom · cites Article 13A(1), A(1)(b), A(1)(c), A(1)(g), A(1)(h), A(1)(i)
  151. C-453/05 Ludwig Judgment · 21 June 2007 · Germany · cites Article 13B(d), B(d)(1), B(d)(3), B(d)(5), B(d)(6)
  152. C-434/05 Horizon College Judgment · 14 June 2007 · Netherlands · cites Article 13A, A(1), A(1)(g), A(1)(h), A(1)(i), A(1)(j)
  153. C-445/05 Haderer Judgment · 14 June 2007 · Germany · cites Article 13A, A(1)(i), A(1)(j)
  154. C-355/06 van der Steen Opinion · 14 June 2007 · Netherlands · cites Article 13B(b)
  155. C-455/05 Velvet & Steel Immobilien Judgment · 19 April 2007 · Germany · cites Article 13B(d), B(d)(2)
  156. C-97/06 Navicon Opinion · 29 March 2007 · Spain
  157. C-409/04 Teleos and Others Opinion · 11 January 2007 · United Kingdom
  158. C-401/05 VDP Dental Laboratory Judgment · 14 December 2006 · Netherlands · cites Article 13A, A(1), A(1)(b), A(1)(c), A(1)(e), B
  159. C-240/05 Eurodental Judgment · 7 December 2006 · Luxembourg · cites Article 13A, A(1), A(1)(e), B
  160. C-13/06 Commission v Greece Judgment · 7 December 2006 · Greece · cites Article 13B(a)
  161. C-72/05 Wollny Judgment · 14 September 2006 · Germany · cites Article 13A(1)(c), B(b)
  162. C-284/04 T-Mobile Austria and Others Opinion · 7 September 2006 · Austria · cites Article 13A(1)(f)
  163. C-369/04 Hutchison 3G and Others Opinion · 7 September 2006 · United Kingdom · cites Article 13A(1)(f)
  164. C-89/05 United Utilities Judgment · 13 July 2006 · United Kingdom · cites Article 13B(d), B(f)
  165. C-155/05 Villa Maria Beatrice Hospital Order · 6 July 2006 · Italy · cites Article 13A(1)(b), B, B(c)
  166. C-106/05 L.u.P. Judgment · 8 June 2006 · Germany · cites Article 13A, A(1), A(1)(a), A(1)(b), A(1)(c), A(2)
  167. C-169/04 Abbey National Judgment · 4 May 2006 · United Kingdom · cites Article 13A(1)(c), B, B(a), B(d), B(d)(3), B(d)(5)
  168. C-251/05 Talacre Beach Caravan Sales Opinion · 4 May 2006 · United Kingdom · cites Article 13B(a), B(b)
  169. C-443/04 Solleveld and van den Hout-van Eijnsbergen Judgment · 27 April 2006 · Netherlands · cites Article 13A(1), A(1)(b), A(1)(c), B(d)
  170. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland · cites Article 13B(b)
  171. C-475/03 Banca popolare di Cremona Opinion · 14 March 2006 · Italy · cites Article 13B(d), C(b)
  172. C-439/04 Kittel and Recolta Recycling Opinion · 14 March 2006 · Belgium
  173. C-166/05 Heger Opinion · 7 March 2006 · Austria · cites Article 13B(b)
  174. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 13A, A(1), B(b), B(d), C(a)
  175. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · United Kingdom · cites Article 13A(1)
  176. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 13A(1)(i), B(b), C(a)
  177. C-415/04 Stichting Kinderopvang Enschede Judgment · 9 February 2006 · Netherlands · cites Article 13A, A(1), A(1)(b), A(1)(g), A(1)(h), A(1)(i)
  178. C-246/04 Turn- und Sportunion Waldburg Judgment · 12 January 2006 · Austria · cites Article 13A(1), A(1)(m), B(b), C(a)
  179. C-63/04 Centralan Property Judgment · 15 December 2005 · United Kingdom · cites Article 13A(1)(i), B(b), B(g), C, C(b)
  180. C-280/04 Jyske Finans Judgment · 8 December 2005 · Denmark · cites Article 13B, B(c)
  181. C-394/04 Ygeia Judgment · 1 December 2005 · Greece · cites Article 13A, A(1), A(1)(b), A(1)(g), A(1)(h), A(1)(i)
  182. C-200/04 iSt Judgment · 13 October 2005 · Germany · cites Article 13A(1), A(1)(i)
  183. C-434/03 Charles and Charles-Tijmens Judgment · 14 July 2005 · Netherlands · cites Article 13B(b)(1)
  184. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 13B(b), B(g), C
  185. C-498/03 Kingscrest Associates and Montecello Judgment · 26 May 2005 · United Kingdom · cites Article 13A, A(1), A(1)(g), A(1)(h), A(1)(m), A(2)
  186. C-465/03 Kretztechnik Judgment · 26 May 2005 · Austria · cites Article 13B(d)(5)
  187. C-41/04 Levob Verzekeringen and OV Bank Opinion · 12 May 2005 · Netherlands · cites Article 13B(a)
  188. C-376/02 'Goed Wonen' Judgment · 26 April 2005 · Netherlands
  189. C-428/02 Fonden Marselisborg Lystbådehavn Judgment · 3 March 2005 · Denmark · cites Article 13A(1)(p), B(b), B(b)(1), B(b)(2)
  190. C-472/03 Arthur Andersen Judgment · 3 March 2005 · Netherlands · cites Article 13B(a), B(d)
  191. C-172/03 Heiser Judgment · 3 March 2005 · Austria · cites Article 13A(1)(c)
  192. C-453/02 Linneweber and Akritidis Judgment · 17 February 2005 · Germany · cites Article 13B, B(f)
  193. C-284/03 Temco Europe Judgment · 18 November 2004 · Belgium · cites Article 13B, B(b), B(b)(1), C(a)
  194. C-8/03 BBL Judgment · 21 October 2004 · Belgium · cites Article 13A(1)(b), A(1)(g), B(d), B(d)(4), B(d)(5), B(d)(6)
  195. C-382/02 Cimber Air Judgment · 16 September 2004 · Denmark
  196. C-269/03 Vermietungsgesellschaft Objekt Kirchberg Judgment · 9 September 2004 · Luxembourg · cites Article 13B(b)
  197. C-321/02 Harbs Judgment · 15 July 2004 · Germany · cites Article 13B(b), C(a)
  198. C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 13B(a), B(d)
  199. C-308/01 GIL Insurance Judgment · 29 April 2004 · United Kingdom · cites Article 13B, B(a)
  200. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands
  201. C-497/01 Zita Modes Judgment · 27 November 2003 · Luxembourg
  202. C-8/01 Taksatorringen Judgment · 20 November 2003 · Denmark · cites Article 13A, A(1)(c), A(1)(f), B(a), B(d)
  203. C-212/01 Unterpertinger Judgment · 20 November 2003 · Austria · cites Article 13A, A(1), A(1)(b), A(1)(c), A(1)(e), B
  204. C-307/01 D’Ambrumenil and Dispute Resolution Services Judgment · 20 November 2003 · United Kingdom · cites Article 13A, A(1), A(1)(b), A(1)(c), B
  205. C-45/01 Dornier Judgment · 6 November 2003 · Germany · cites Article 13A, A(1), A(1)(b), A(1)(c), A(1)(g), A(2)
  206. C-169/02 Dansk Postordreforening Order · 6 November 2003 · Denmark · cites Article 13A, A(1), A(1)(a), A(2)
  207. C-305/01 MKG-Kraftfahrzeuge-Factoring Judgment · 26 June 2003 · Germany · cites Article 13B(d), B(d)(3), C, C(b)
  208. C-442/01 KapHag Judgment · 26 June 2003 · Germany · cites Article 13B(a), B(d), B(d)(5)
  209. C-275/01 Sinclair Collis Judgment · 12 June 2003 · United Kingdom · cites Article 13B, B(b)
  210. C-269/00 Seeling Judgment · 8 May 2003 · Germany · cites Article 13B(b), C, C(a)
  211. C-144/00 Hoffmann Judgment · 3 April 2003 · Germany · cites Article 13A, A(1), A(1)(b), A(1)(g), A(1)(n), A(2)
  212. C-315/00 Maierhofer Judgment · 16 January 2003 · Germany · cites Article 13B, B(b), B(b)(1), B(g), C
  213. C-141/00 Kügler Judgment · 10 September 2002 · Germany · cites Article 13A(1), A(1)(b), A(1)(c), A(1)(g), A(2), A(2)(a)
  214. C-287/00 Commission v Germany Judgment · 20 June 2002 · Germany · cites Article 13A, A(1), A(1)(b), A(1)(i)
  215. C-174/00 Kennemer Golf Judgment · 21 March 2002 · Netherlands · cites Article 13A, A(1), A(1)(b), A(1)(g), A(1)(h), A(1)(i)
  216. C-267/00 Zoological Society Judgment · 21 March 2002 · United Kingdom · cites Article 13A, A(1), A(1)(m), A(1)(n), A(2), A(2)(a)
  217. C-169/00 Commission v Finland Judgment · 7 March 2002 · Finland · cites Article 13A(1), A(1)(n)
  218. C-235/00 CSC Financial Services Judgment · 13 December 2001 · United Kingdom · cites Article 13B, B(d), B(d)(1), B(d)(2), B(d)(3), B(d)(4)
  219. C-409/98 Mirror Group Judgment · 9 October 2001 · United Kingdom · cites Article 13B, B(b)
  220. C-108/99 Cantor Fitzgerald International Judgment · 9 October 2001 · United Kingdom · cites Article 13B, B(a), B(b), B(d)
  221. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 13A, B, B(b), C, C(a)
  222. C-16/00 Cibo Participations Judgment · 27 September 2001 · France · cites Article 13B, B(d), B(d)(5)
  223. C-498/99 Town & County Factors Opinion · 27 September 2001 · United Kingdom · cites Article 13B, B(f)
  224. C-427/98 Commission v Germany Opinion · 20 September 2001 · Germany
  225. C-102/00 Welthgrove Order · 12 July 2001 · Netherlands · cites Article 13B(d)(5)
  226. C-34/99 Primback Judgment · 15 May 2001 · United Kingdom · cites Article 13B, B(d)(1)
  227. C-240/99 Skandia Judgment · 8 March 2001 · Sweden · cites Article 13B, B(a), B(d)
  228. C-408/98 Abbey National Judgment · 22 February 2001 · United Kingdom · cites Article 13B(b), C(a)
  229. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden · cites Article 13A(1), A(1)(m), B, B(b), B(d)(1), C(a)
  230. C-76/99 Commission v France Judgment · 11 January 2001 · France · cites Article 13A(1), A(1)(b), A(1)(c), A(1)(g), B(a), B(b)
  231. C-446/98 Fazenda Pública Judgment · 14 December 2000 · Portugal · cites Article 13B, B(b), B(b)(2)
  232. C-384/98 D. Judgment · 14 September 2000 · Austria · cites Article 13A, A(1), A(1)(c), A(1)(d), A(1)(p), B(d)(3)
  233. C-359/97 Commission v United Kingdom Judgment · 12 September 2000 · United Kingdom · cites Article 13B, B(b), B(b)(2)
  234. C-358/97 Commission v Ireland Judgment · 12 September 2000 · Ireland · cites Article 13B, B(b)
  235. C-276/97 Commission v France Judgment · 12 September 2000 · France
  236. C-260/98 Commission v Greece Judgment · 12 September 2000 · Greece
  237. C-400/98 Breitsohl Judgment · 8 June 2000 · Germany · cites Article 13B(a), B(d), B(g), C
  238. C-98/98 Midland Bank Judgment · 8 June 2000 · United Kingdom · cites Article 13B(a), B(d)
  239. C-396/98 Schloßstraße Judgment · 8 June 2000 · Germany · cites Article 13B, B(b), C
  240. C-36/99 Idéal Tourisme Opinion · 11 May 2000 · Belgium
  241. C-415/98 Bakcsi Opinion · 13 April 2000 · Germany
  242. C-142/99 Floridienne and Berginvest Opinion · 4 April 2000 · Belgium · cites Article 13B(d)(1), B(d)(5)
  243. C-12/98 Amengual Far Judgment · 3 February 2000 · Spain · cites Article 13B, B(b), C
  244. C-23/98 Heerma Judgment · 27 January 2000 · Netherlands · cites Article 13B(b), C(a)
  245. C-408/97 Commission v Netherlands Opinion · 27 January 2000 · Netherlands
  246. C-216/97 Gregg Judgment · 7 September 1999 · United Kingdom · cites Article 13A, A(1), A(1)(b), A(1)(g), A(1)(l), A(2)
  247. C-136/97 Norbury Developments Judgment · 29 April 1999 · United Kingdom · cites Article 13B, B(g), B(h), C
  248. C-414/97 Commission v Spain Opinion · 18 March 1999 · Spain
  249. C-349/96 CPP Judgment · 25 February 1999 · United Kingdom · cites Article 13A, A(1)(c), A(1)(g), B, B(a), B(d)
  250. C-381/97 Belgocodex Judgment · 3 December 1998 · Belgium · cites Article 13B, B(b), C
  251. C-149/97 Institute of the Motor Industry Judgment · 12 November 1998 · United Kingdom · cites Article 13A, A(1)(l)
  252. C-283/95 Fischer Judgment · 11 June 1998 · Germany · cites Article 13B, B(f)
  253. C-124/96 Commission v Spain Judgment · 7 May 1998 · Spain · cites Article 13A(1), A(1)(m), A(2), A(2)(a)
  254. C-346/95 Blasi Judgment · 12 February 1998 · Germany · cites Article 13B, B(b), B(b)(1), B(g), B(h), C
  255. C-172/96 First National Bank of Chicago Opinion · 16 September 1997 · United Kingdom · cites Article 13B(d), B(d)(4), C(b)
  256. C-60/96 Commission v France Judgment · 3 July 1997 · France · cites Article 13B(b)
  257. C-370/95 Careda and Others v Administración General del Estado Judgment · 26 June 1997 · Spain · cites Article 13B(f)
  258. C-45/95 Commission v Italy Judgment · 25 June 1997 · Italy · cites Article 13B(c)
  259. C-2/95 SDC Judgment · 5 June 1997 · Denmark · cites Article 13B, B(d)
  260. C-330/95 Goldsmiths Opinion · 27 February 1997 · United Kingdom · cites Article 13B
  261. C-63/96 Skripalle Opinion · 27 February 1997 · Germany
  262. C-247/95 Finanzamt Augsburg-Stadt v Marktgemeinde Welden Judgment · 6 February 1997 · Germany · cites Article 13B(b)
  263. C-80/95 Harnas & Helm Judgment · 6 February 1997 · Netherlands · cites Article 13B, B(a), B(d), B(d)(1), B(d)(5)
  264. C-306/94 Régie dauphinoise Judgment · 11 July 1996 · France · cites Article 13B(d), B(d)(1), B(d)(3)
  265. C-468/93 Gemeente Emmen Judgment · 28 March 1996 · Netherlands · cites Article 13A, A(1)(c), B, B(b), B(d)(1), B(f)
  266. C-155/94 Wellcome Trust Opinion · 7 December 1995 · United Kingdom · cites Article 13B(a), B(d), B(d)(5)
  267. C-453/93 Bulthuis-Griffioen Judgment · 11 August 1995 · Netherlands · cites Article 13A, A(1), A(1)(g), A(2), A(2)(a)
  268. C-62/93 BP Supergas Judgment · 6 July 1995 · Greece
  269. C-291/92 Armbrecht Opinion · 6 April 1995 · Germany · cites Article 13B(b), B(g), B(h), C
  270. C-4/94 BLP Group Opinion · 26 January 1995 · United Kingdom · cites Article 13B(d)(5)
  271. C-38/93 Glawe Opinion · 3 March 1994 · Germany · cites Article 13B(f)
  272. C-63/92 Lubbock Fine Judgment · 15 December 1993 · United Kingdom · cites Article 13A(1), B, B(b), B(b)(2), B(g), C
  273. C-281/91 Muys’ en De Winter’s Bouw- en Aannemingsbedrijf Judgment · 27 October 1993 · Netherlands · cites Article 13A(1)(a), B(d)(1)
  274. C-18/92 Bally Judgment · 25 May 1993 · Belgium · cites Article 13B(d)
  275. C-60/90 Polysar Investments Netherlands Judgment · 20 June 1991 · Netherlands · cites Article 13B, B(d), B(d)(3), B(d)(5)
  276. C-186/89 Van Tiem Opinion · 25 September 1990 · Netherlands · cites Article 13B(b)
  277. C-251/88 Commission v Germany Opinion · 22 February 1990 · Germany
  278. 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 · cites Article 13A(1), B(d)
  279. C-173/88 Skatteministeriet v Henriksen Judgment · 13 July 1989 · Denmark · cites Article 13A, B, B(b)
  280. C-348/87 Stichting Uitvoering Financiele Acties ν Staatssecretaris van Financien Judgment · 15 June 1989 · Netherlands · cites Article 13A(1), A(1)(f)
  281. C-203/87 Commission v Italy Opinion · 2 December 1988 · Italy
  282. C-50/87 Commission v France Judgment · 21 September 1988 · France · cites Article 13B(b), C(a)
  283. C-207/87 Weissgerber v Finanzamt Neustadt/Weinstraße Judgment · 14 July 1988 · Germany · cites Article 13B(d)(1)
  284. C-122/87 Commission v Italy Judgment · 24 May 1988 · Italy · cites Article 13A(1)(c)
  285. C-353/85 Commission v United Kingdom Judgment · 23 February 1988 · United Kingdom · cites Article 13A(1), A(1)(c), A(2)(a)
  286. C-235/85 Commission v Netherlands Judgment · 26 March 1987 · Netherlands
  287. C-73/85 Kerrutt Judgment · 8 July 1986 · Germany · cites Article 13B(d), B(d)(1), B(d)(2), B(g), B(h)
  288. C-107/84 Commission v Germany Judgment · 11 July 1985 · Germany · cites Article 13A(1), A(1)(a)
  289. C-268/83 Rompelman Judgment · 14 February 1985 · Netherlands · cites Article 13B(b)
  290. C-5/84 Direct Cosmetics Judgment · 13 February 1985 · United Kingdom
  291. C-70/83 Kloppenburg Judgment · 22 February 1984 · Germany · cites Article 13B(d)
  292. C-255/81 Grendel Judgment · 10 June 1982 · Germany · cites Article 13B(a), B(d), B(d)(1), C(b)
  293. C-222/81 Bausystem v Finanzamt München für Körperschaften Opinion · 6 May 1982 · Germany · cites Article 13B(d)(1)
  294. C-15/81 Schul Judgment · 5 May 1982 · Netherlands · cites Article 13B(c)
  295. C-8/81 Becker Judgment · 19 January 1982 · Germany · cites Article 13A(1)(m), A(1)(n), B, B(d), C(b)