VATcodexEU VAT case law · Court of Justice and General Court

Article 17 Sixth Directive 77/388/EEC

Origin and scope of the right to deduct

Title XI · Deductions

Open in the compendium252 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 167 of Directive 2006/112/EC, Article 168 of Directive 2006/112/EC, Article 169 of Directive 2006/112/EC, Article 170 of Directive 2006/112/EC, Article 173 of Directive 2006/112/EC, Article 176 of Directive 2006/112/EC, Article 177 of Directive 2006/112/EC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 17

1.The right to deduct shall arise at the time when the deductible tax becomes chargeable.

2.In so far as the goods and services are used for the purposes of his taxable transactions, the taxable person shall be entitled to deduct from the tax which he is liable to pay:

(a)value added tax due or paid in respect of goods or services supplied or to be supplied to him by another taxable person;

(b)value added tax due or paid in respect of imported goods;

(c)value added tax due under Articles 5 (7) (a) and 6 (3).

3.Member States shall also grant to every taxable person the right to a deduction or refund of the value added tax referred to in paragraph 2 in so far as the goods and services are used for the purposes of:

(a)transactions relating to the economic activities as referred to in Article 4 (2) carried out in another country, which would be eligible for deduction of tax if they had occurred in the territory of the country;

(b)transactions which are exempt under Article 14 (1) (i) and under Articles 15 and 16 (1) (B), (C) and (D), and paragraph 2;

(c)any of the transactions exempted under Article 13 B (a) and (d), paragraphs 1 to 5, when the customer is established outside the Community or when these transactions are directly linked with goods intended to be exported to a country outside the Community.

4.The Council shall endeavour to adopt before 31 December 1977, on a proposal from the Commission and acting unanimously, Community rules laying down the arrangements under which refunds are to be made in accordance with paragraph 3 to taxable persons not established in the territory of the country. Until such Community arrangements enter into force, Member States shall themselves determine the method by which the refund concerned shall be made. Where the taxable person is not resident in the territory of the Community, Member States may refuse the refund or impose supplementary conditions.

5.As regards goods and services to be used by a taxable person both for transactions covered by paragraphs 2 and 3, in respect of which value added tax is deductible, and for transactions in respect of which value added tax is not deductible, only such proportion of the value added tax shall be deductible as is attributable to the former transactions.

This proportion shall be determined, in accordance with Article 19, for all the transactions carried out by the taxable person.

However, Member States may:

(a)authorize the taxable person to determine a proportion for each sector of his business, provided that separate accounts are kept for each sector;

(b)compel the taxable person to determine a proportion for each sector of his business and to keep separate accounts for each sector;

(c)authorize or compel the taxable person to make the deduction on the basis of the use of all or part of the goods and services;

(d)authorize or compel the taxable person to make the deduction in accordance with the rule laid down in the first subparagraph, in respect of all goods and services used for all transactions referred to therein;

(e)provide that where the value added tax which is not deductible by the taxable person is insignificant it shall be treated as nil.

6.Before a period of four years at the latest has elapsed from the date of entry into force of this Directive, the Council, acting unanimously on a proposal from the Commission, shall decide what expenditure shall not be eligible for a deduction of value added tax. Value added tax shall in no circumstances be deductible on expenditure which is not strictly business expenditure, such as that on luxuries, amusements or entertainment.

Until the above rules come into force, Member States may retain all the exclusions provided for under their national laws when this Directive comes into force.

7.Subject to the consultation provided for in Article 29, each Member State may, for cyclical economic reasons, totally or partly exclude all or some capital goods or other goods from the system of deductions. To maintain identical conditions of competition, Member States may instead of refusing deduction, tax the goods manufactured by the taxable person himself or which he has purchased in the country or imported, in such a way that the tax does not exceed the value added tax which would have been charged on the acquisition of similar goods.

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

Case law on Article 17: 252 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 17 of Sixth Directive 77/388/EEC, most recent first.

  1. C-515/24 Randstad España Judgment · 12 March 2026 · Spain · cites Article 17(6)
  2. C-565/24 P-GmbH & Co. KG (Coffee trips) Opinion · 27 November 2025
  3. C-184/23 Finanzamt T II Judgment · 11 July 2024 · Germany · cites Article 17(2)
  4. C-98/21 Finanzamt R (Deduction of VAT linked to a shareholder contribution) Opinion · 3 March 2022 · Germany
  5. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Judgment · 10 February 2022 · Germany · cites Article 17(1)
  6. C-269/20 Finanzamt T (Internal supplies within a VAT group) Opinion · 27 January 2022 · Germany · cites Article 17(2)
  7. C-294/20 GE Auto Service Leasing Judgment · 9 September 2021 · Spain
  8. C-573/20 Casa di Cura Città di Parma Order · 14 April 2021 · Italy
  9. C-42/19 Sonaecom Judgment · 12 November 2020 · Portugal · cites Article 17(1), (2), (2)(a), (3), (5)
  10. C-405/19 Vos Aannemingen Judgment · 1 October 2020 · Belgium · cites Article 17(2), (2)(a), (5)
  11. C-837/19 Super Bock Bebidas Order · 17 September 2020 · Portugal
  12. C-528/19 Mitteldeutsche Hartstein-Industrie Judgment · 16 September 2020 · Germany · cites Article 17(2)(a)
  13. C-258/19 EUROVIA Judgment · 30 April 2020 · Hungary · cites Article 17(1), (2)(a)
  14. C-630/19 PAGE International Order · 26 February 2020 · Portugal
  15. C-316/18 The Chancellor, Masters and Scholars of the University of Cambridge Judgment · 3 July 2019 · United Kingdom · cites Article 17(2)(a)
  16. C-225/18 Grupa Lotos Judgment · 2 May 2019 · Poland · cites Article 17(2), (6)
  17. C-562/17 Nestrade Judgment · 14 February 2019 · Spain
  18. C-165/17 Morgan Stanley & Co International Judgment · 24 January 2019 · France · cites Article 17(2), (2)(a), (3), (3)(a), (3)(b), (3)(c)
  19. C-566/17 Związek Gmin Zagłębia Miedziowego Opinion · 6 December 2018 · Poland · cites Article 17(2)
  20. C-249/17 Ryanair Judgment · 17 October 2018 · Ireland · cites Article 17(2)(a)
  21. C-475/17 Viking Motors and Others Judgment · 7 August 2018 · Estonia · cites Article 17(2)
  22. C-459/17 SGI and Valériane Judgment · 27 June 2018 · France · cites Article 17(1), (2)
  23. C-532/16 SEB bankas Opinion · 20 December 2017 · Lithuania
  24. C-305/16 Avon Cosmetics Judgment · 14 December 2017 · United Kingdom · cites Article 17(1), (2)
  25. C-533/16 Volkswagen Opinion · 26 October 2017 · Slovakia
  26. C-441/16 SMS Group Judgment · 21 September 2017 · Romania · cites Article 17(1), (2), (3), (3)(a)
  27. C-251/16 Cussens and Others Opinion · 7 September 2017 · Ireland · cites Article 17(2), (3), (5)
  28. C-38/16 Compass Contract Services Judgment · 14 June 2017 · United Kingdom
  29. C-378/15 Mercedes Benz Italia Judgment · 14 December 2016 · Italy · cites Article 17(2), (5)
  30. C-400/15 Landkreis Potsdam-Mittelmark Judgment · 15 September 2016 · Germany · cites Article 17(2), (2)(a)
  31. C-55/16 Evo Bus Order · 30 June 2016 · Romania
  32. C-186/15 Kreissparkasse Wiedenbrück Judgment · 16 June 2016 · Germany · cites Article 17(5)
  33. C-332/14 Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft Judgment · 9 June 2016 · Germany · cites Article 17(2), (3), (5)
  34. C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Germany · cites Article 17(2), (2)(a)
  35. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 17(1), (2), (2)(a), (2)(c), (5)
  36. C-11/15 Český rozhlas Opinion · 17 March 2016 · Czechia · cites Article 17(2), (2)(a), (5)
  37. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal · cites Article 17(2)(a)
  38. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 17(1), (2), (2)(a)
  39. C-108/14 Larentia + Minerva and Marenave Schiffahrt Judgment · 16 July 2015 · Germany · cites Article 17(2), (5)
  40. C-126/14 Sveda Opinion · 22 April 2015 · Lithuania · cites Article 17(2)
  41. C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Netherlands · cites Article 17(1), (2), (2)(a), (2)(b), (3), (3)(b)
  42. C-55/14 Régie communale autonome du stade Luc Varenne Judgment · 22 January 2015 · Belgium · cites Article 17(2)(a)
  43. C-131/13 Schoenimport Italmoda Mariano Previti and Others Judgment · 18 December 2014 · Netherlands · cites Article 17(2), (2)(a), (2)(d), (3), (3)(b)
  44. C-590/13 Idexx Laboratories Italia Judgment · 11 December 2014 · Italy · cites Article 17(1), (2), (2)(d)
  45. C-446/13 Fonderie 2A Judgment · 2 October 2014 · France · cites Article 17(2), (2)(a), (2)(d), (3), (3)(a), (4)
  46. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 17(1), (2), (2)(a), (2)(c), (5)
  47. C-272/13 Equoland Judgment · 17 July 2014 · Italy
  48. C-183/13 Banco Mais Judgment · 10 July 2014 · Portugal · cites Article 17(5)
  49. C-204/13 Malburg Judgment · 13 March 2014 · Germany · cites Article 17(2)(a)
  50. C-33/13 Jagiełło Order · 6 February 2014 · Poland
  51. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France · cites Article 17(2), (2)(a), (3), (3)(a), (3)(b), (3)(c)
  52. C-26/12 PPG Holdings Judgment · 18 July 2013 · Netherlands · cites Article 17(2)
  53. C-210/11 Medicom and Maison Patrice Alard Judgment · 18 July 2013 · Belgium · cites Article 17(2), (5)
  54. C-653/11 Newey Judgment · 20 June 2013 · United Kingdom · cites Article 17(2)
  55. C-219/12 Finanzamt Freistadt Rohrbach Urfahr Judgment · 20 June 2013 · Austria · cites Article 17(1), (2)(a)
  56. C-622/11 Pactor Vastgoed Opinion · 30 May 2013 · Netherlands · cites Article 17(2), (2)(a)
  57. C-191/12 Alakor Gabonatermelő és Forgalmazó Judgment · 16 May 2013 · Hungary · cites Article 17(2), (6)
  58. C-271/12 Petroma Transports and Others Judgment · 8 May 2013 · Belgium · cites Article 17(2)
  59. C-65/11 Commission v Netherlands Judgment · 25 April 2013 · Netherlands
  60. C-563/11 Forvards V Order · 28 February 2013 · Latvia
  61. C-104/12 Becker Judgment · 21 February 2013 · Germany · cites Article 17(2)(a)
  62. C-560/11 Debiasi Order · 13 December 2012 · Italy
  63. C-511/10 BLC Baumarkt Judgment · 8 November 2012 · Germany · cites Article 17(5), (5)(c)
  64. C-496/11 Portugal Telecom Judgment · 6 September 2012 · Portugal · cites Article 17(2), (2)(a), (5)
  65. C-334/10 X Judgment · 19 July 2012 · Netherlands · cites Article 17(2), (2)(a)
  66. C-377/11 International Bingo Technology Judgment · 19 July 2012 · Spain · cites Article 17(2)(a), (5)
  67. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary · cites Article 17(1), (2)(a)
  68. C-587/10 VSTR Opinion · 21 June 2012 · Germany · cites Article 17(2)
  69. C-294/11 Elsacom Judgment · 21 June 2012 · Italy
  70. C-414/10 Véleclair Judgment · 29 March 2012 · France · cites Article 17(1), (2), (2)(a), (2)(b), (2)(d)
  71. C-436/10 BLM Judgment · 29 March 2012 · Belgium · cites Article 17(2)
  72. C-594/10 van Laarhoven Judgment · 16 February 2012 · Netherlands · cites Article 17(2), (6)
  73. C-25/11 Varzim Sol Judgment · 16 February 2012 · Portugal · cites Article 17(1), (2), (5)
  74. C-218/10 ADV Allround Judgment · 26 January 2012 · Germany · cites Article 17(1), (2)(a), (3)(a)
  75. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom · cites Article 17(2)(a)
  76. C-421/10 Stoppelkamp Judgment · 6 October 2011 · Germany · cites Article 17(4)
  77. C-427/10 Banca Antoniana Popolare Veneta Opinion · 15 September 2011 · Italy · cites Article 17(4)
  78. C-489/09 Vandoorne Judgment · 27 January 2011 · Belgium · cites Article 17(2)
  79. C-277/09 RBS Deutschland Holdings Judgment · 22 December 2010 · United Kingdom · cites Article 17(2), (2)(a), (3), (3)(a), (3)(b), (3)(c)
  80. C-438/09 Dankowski Judgment · 22 December 2010 · Poland · cites Article 17(2), (6)
  81. C-103/09 Weald Leasing Judgment · 22 December 2010 · United Kingdom · cites Article 17(2), (2)(a), (5)
  82. C-540/09 Skandinaviska Enskilda Banken Opinion · 16 December 2010 · Sweden · cites Article 17(2), (6)
  83. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom · cites Article 17(2)
  84. C-395/09 Oasis East Judgment · 30 September 2010 · Poland · cites Article 17(2), (6)
  85. C-392/09 Uszodaépítő Judgment · 30 September 2010 · Hungary · cites Article 17(1), (2)(a)
  86. C-188/09 Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski Judgment · 29 July 2010 · Poland · cites Article 17(4)
  87. C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · United Kingdom · cites Article 17(2), (2)(a)
  88. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom · cites Article 17(2), (3), (3)(a), (3)(b), (3)(c), (4)
  89. C-368/09 Pannon Gép Centrum Judgment · 15 July 2010 · Hungary · cites Article 17(1), (2)(a)
  90. C-285/09 R. Opinion · 29 June 2010 · Germany
  91. C-49/09 Commission v Poland Opinion · 10 June 2010 · Poland · cites Article 17(6)
  92. C-536/08 X and fiscale eenheid Facet-Facet Trading Judgment · 22 April 2010 · Netherlands · cites Article 17(1), (2), (2)(d), (3)
  93. C-538/08 X Holding and Oracle Nederland Judgment · 15 April 2010 · Netherlands · cites Article 17(2), (6)
  94. C-581/08 EMI Group Opinion · 15 April 2010 · United Kingdom · cites Article 17(6)
  95. C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany
  96. C-433/08 Yaesu Europe Judgment · 3 December 2009 · Germany · cites Article 17(3)
  97. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 17(1), (2), (3)(c), (5)
  98. C-174/08 NCC Construction Danmark Judgment · 29 October 2009 · Denmark · cites Article 17(2), (2)(a), (3), (5)
  99. C-244/08 Commission v Italy Judgment · 16 July 2009 · Italy
  100. C-267/08 SPÖ Landesorganisation Kärnten Opinion · 9 July 2009 · Austria
  101. C-377/08 EGN Judgment · 2 July 2009 · Italy · cites Article 17(2)(a), (3)(a)
  102. C-566/07 Stadeco Judgment · 18 June 2009 · Netherlands
  103. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany
  104. C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 17(1), (2), (2)(a), (5), (6)
  105. C-74/08 PARAT Automotive Cabrio Judgment · 23 April 2009 · Hungary · cites Article 17(2), (6), (7)
  106. C-10/08 Commission v Finland Judgment · 19 March 2009 · Finland · cites Article 17(1), (2)
  107. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Judgment · 12 February 2009 · Netherlands · cites Article 17(2), (2)(a), (3), (5), (6)
  108. C-502/07 K-1 Judgment · 15 January 2009 · Poland
  109. C-414/07 Magoora Judgment · 22 December 2008 · Poland · cites Article 17(2), (2)(a), (6)
  110. C-488/07 Royal Bank of Scotland Judgment · 18 December 2008 · United Kingdom · cites Article 17(5)
  111. C-371/07 Danfoss and AstraZeneca Judgment · 11 December 2008 · Denmark · cites Article 17(2), (5), (6)
  112. C-25/07 Sosnowska Judgment · 10 July 2008 · Poland
  113. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Opinion · 17 June 2008 · Sweden · cites Article 17(2)
  114. C-95/07 Ecotrade Judgment · 8 May 2008 · Italy · cites Article 17(1), (2), (2)(a), (3), (6), (7)
  115. C-437/06 Securenta Judgment · 13 March 2008 · Germany · cites Article 17(1), (2), (5)
  116. C-98/07 Nordania Finans and BG Factoring Judgment · 6 March 2008 · Denmark · cites Article 17(2), (5)
  117. C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands · cites Article 17(1), (2)
  118. C-368/06 Cedilac Judgment · 18 December 2007 · France · cites Article 17(1), (2), (6)
  119. C-309/06 Marks & Spencer Opinion · 13 December 2007 · United Kingdom · cites Article 17(2)
  120. C-283/06 KÖGÁZ and Others Judgment · 11 October 2007 · Hungary · cites Article 17(2)
  121. C-409/04 Teleos and Others Judgment · 27 September 2007 · United Kingdom
  122. C-73/06 Planzer Luxembourg Judgment · 28 June 2007 · Germany · cites Article 17(2), (3), (3)(a), (3)(b), (4)
  123. C-284/04 T-Mobile Austria and Others Judgment · 26 June 2007 · Austria
  124. C-369/04 Hutchison 3G and Others Judgment · 26 June 2007 · United Kingdom
  125. C-335/05 Řízení Letového Provozu Judgment · 7 June 2007 · Germany · cites Article 17(3)(a), (3)(b)
  126. C-35/05 Reemtsma Cigarettenfabriken Judgment · 15 March 2007 · Italy · cites Article 17(2), (2)(a), (3), (3)(a), (4), (5)
  127. C-434/05 Horizon College Opinion · 8 March 2007 · Germany, Netherlands
  128. C-435/05 Investrand Judgment · 8 February 2007 · Netherlands · cites Article 17(2)
  129. C-401/05 VDP Dental Laboratory Judgment · 14 December 2006 · Netherlands · cites Article 17(1), (2), (2)(a), (3), (3)(a), (3)(b)
  130. C-240/05 Eurodental Judgment · 7 December 2006 · Luxembourg · cites Article 17(1), (2), (2)(a), (3), (3)(a), (3)(b)
  131. C-475/03 Banca popolare di Cremona Judgment · 3 October 2006 · Italy · cites Article 17(2), (3)(b)
  132. C-228/05 Stradasfalti Judgment · 14 September 2006 · Italy · cites Article 17(1), (2), (5), (6), (7)
  133. C-72/05 Wollny Judgment · 14 September 2006 · Germany · cites Article 17(2)
  134. C-439/04 Kittel and Recolta Recycling Judgment · 6 July 2006 · Belgium · cites Article 17(1), (2), (2)(a)
  135. C-155/05 Villa Maria Beatrice Hospital Order · 6 July 2006 · Italy · cites Article 17(2), (6)
  136. C-251/05 Talacre Beach Caravan Sales Opinion · 4 May 2006 · United Kingdom · cites Article 17(2), (2)(d)
  137. C-128/05 Commission v Austria Opinion · 27 April 2006 · Austria · cites Article 17(1), (2), (2)(a), (3), (4)
  138. C-245/04 EMAG Handel Eder Judgment · 6 April 2006 · Austria · cites Article 17(2)(a), (2)(d), (3)(b)
  139. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland · cites Article 17(1), (2), (3), (6)
  140. C-114/05 Gillan Beach Judgment · 9 March 2006 · France
  141. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 17(1), (2), (2)(a), (3), (5)
  142. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 17(2)(a), (5)
  143. C-354/03 Optigen and Others Judgment · 12 January 2006 · United Kingdom · cites Article 17(1), (2), (2)(d), (3)
  144. C-63/04 Centralan Property Judgment · 15 December 2005 · United Kingdom · cites Article 17(2), (5)
  145. C-280/04 Jyske Finans Judgment · 8 December 2005 · Denmark · cites Article 17(6)
  146. C-204/03 Commission v Spain Judgment · 6 October 2005 · Spain · cites Article 17(2), (2)(a), (5)
  147. C-243/03 Commission v France Judgment · 6 October 2005 · France · cites Article 17(1), (2), (2)(a), (5)
  148. C-394/04 Ygeia Opinion · 15 September 2005 · Greece · cites Article 17(5)
  149. C-434/03 Charles and Charles-Tijmens Judgment · 14 July 2005 · Netherlands · cites Article 17(1), (2), (5), (6)
  150. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 17(1), (2)
  151. C-465/03 Kretztechnik Judgment · 26 May 2005 · Austria · cites Article 17(1), (2), (5)
  152. C-536/03 António Jorge Judgment · 26 May 2005 · Portugal · cites Article 17(1), (2), (3), (5)
  153. C-376/02 'Goed Wonen' Judgment · 26 April 2005 · Netherlands
  154. C-25/03 HE Judgment · 21 April 2005 · Germany · cites Article 17(1), (2), (2)(a), (6)
  155. C-33/03 Commission v United Kingdom Judgment · 10 March 2005 · United Kingdom · cites Article 17(2), (2)(a)
  156. C-32/03 Fini H Judgment · 3 March 2005 · Denmark · cites Article 17(1), (2)
  157. C-498/03 Kingscrest Associates and Montecello Opinion · 22 February 2005 · United Kingdom · cites Article 17(5)
  158. C-452/03 RAL (Channel Islands) and Others Opinion · 27 January 2005 · United Kingdom · cites Article 17(3)(a), (3)(b)
  159. C-172/03 Heiser Opinion · 28 October 2004 · Austria
  160. C-152/02 Terra Baubedarf-Handel Judgment · 29 April 2004 · Germany · cites Article 17(1), (2), (2)(a)
  161. C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 17(2), (2)(a), (3), (3)(c), (5)
  162. C-17/01 Sudholz Judgment · 29 April 2004 · Germany · cites Article 17(2), (2)(a), (6)
  163. C-137/02 Faxworld Judgment · 29 April 2004 · Germany · cites Article 17(1), (2)
  164. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands · cites Article 17(1), (2)
  165. C-387/01 Weigel Judgment · 29 April 2004 · Austria
  166. C-90/02 Bockemühl Judgment · 1 April 2004 · Germany · cites Article 17(2), (2)(a), (2)(b), (3)(b)
  167. C-269/03 Vermietungsgesellschaft Objekt Kirchberg Opinion · 25 March 2004 · Luxembourg
  168. C-395/02 Transport Service Order · 3 March 2004 · Belgium
  169. C-68/03 Lipjes Opinion · 13 January 2004 · Netherlands · cites Article 17(2)(d)
  170. C-497/01 Zita Modes Judgment · 27 November 2003 · Luxembourg · cites Article 17(2), (2)(a), (5)
  171. C-212/01 Unterpertinger Judgment · 20 November 2003 · Austria · cites Article 17(5)
  172. C-307/01 D’Ambrumenil and Dispute Resolution Services Judgment · 20 November 2003 · United Kingdom · cites Article 17(5)
  173. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 17(2), (3), (3)(a), (6), (7)
  174. C-305/01 MKG-Kraftfahrzeuge-Factoring Judgment · 26 June 2003 · Germany · cites Article 17(2), (2)(a)
  175. C-442/01 KapHag Judgment · 26 June 2003 · Germany · cites Article 17(1), (2), (3), (3)(b), (3)(c), (5)
  176. C-78/02 Karageorgou and Others Opinion · 15 May 2003 · Greece · cites Article 17(2)(a)
  177. C-269/00 Seeling Judgment · 8 May 2003 · Germany · cites Article 17(2), (2)(a)
  178. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 17(2), (3)
  179. C-427/98 Commission v Germany Judgment · 15 October 2002 · Germany · cites Article 17(2), (2)(a), (3)(b)
  180. C-409/99 Metropol and Stadler Judgment · 8 January 2002 · Austria · cites Article 17(1), (2), (6), (7)
  181. C-338/98 Commission v Netherlands Judgment · 8 November 2001 · Netherlands · cites Article 17(1), (2), (2)(a), (6)
  182. C-78/00 Commission v Italy Judgment · 25 October 2001 · Italy · cites Article 17(1), (2)
  183. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands
  184. C-16/00 Cibo Participations Judgment · 27 September 2001 · France · cites Article 17(2), (2)(a), (3), (5)
  185. C-498/99 Town & County Factors Opinion · 27 September 2001 · United Kingdom · cites Article 17(2)
  186. C-102/00 Welthgrove Order · 12 July 2001 · Netherlands
  187. C-345/99 Commission v France Judgment · 14 June 2001 · France · cites Article 17(2), (2)(a), (6)
  188. C-40/00 Commission v France Judgment · 14 June 2001 · France · cites Article 17(2), (2)(a), (6)
  189. C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Germany · cites Article 17(2)
  190. C-415/98 Bakcsi Judgment · 8 March 2001 · Germany · cites Article 17(1)
  191. C-408/98 Abbey National Judgment · 22 February 2001 · United Kingdom · cites Article 17(2), (2)(a), (3), (5)
  192. C-429/97 Commission v France Judgment · 25 January 2001 · France
  193. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden · cites Article 17(1), (2), (2)(a)
  194. C-142/99 Floridienne and Berginvest Judgment · 14 November 2000 · Belgium · cites Article 17(1), (2), (5)
  195. C-177/99 Ampafrance and Sanofi Judgment · 19 September 2000 · France · cites Article 17(2), (6)
  196. C-454/98 Schmeink & Cofreth and Strobel Judgment · 19 September 2000 · Germany · cites Article 17(2), (2)(a)
  197. C-136/99 Monte Dei Paschi Di Siena Judgment · 13 July 2000 · France · cites Article 17(2), (3), (3)(a), (3)(b), (4), (5)
  198. C-36/99 Idéal Tourisme Judgment · 13 July 2000 · Belgium · cites Article 17(3)(b), (6)
  199. C-98/98 Midland Bank Judgment · 8 June 2000 · United Kingdom · cites Article 17(1), (2), (2)(a), (3), (3)(c), (5)
  200. C-396/98 Schloßstraße Judgment · 8 June 2000 · Germany · cites Article 17(1), (2)
  201. C-400/98 Breitsohl Judgment · 8 June 2000 · Germany · cites Article 17(1), (2)
  202. C-110/98 Gabalfrisa and Others Judgment · 21 March 2000 · Spain · cites Article 17(1), (2)(a)
  203. C-305/97 Royscot and Others Judgment · 5 October 1999 · United Kingdom · cites Article 17(2), (5), (6)
  204. C-390/97 STUAG Judgment · 8 June 1999 · Austria · cites Article 17(2)
  205. C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · United Kingdom · cites Article 17(2)(a)
  206. C-381/97 Belgocodex Judgment · 3 December 1998 · Belgium · cites Article 17(1), (2)
  207. C-85/97 SFI v Belgian State Judgment · 19 November 1998 · Belgium · cites Article 17(1), (2)
  208. C-172/96 First National Bank of Chicago Judgment · 14 July 1998 · United Kingdom · cites Article 17(1), (3), (3)(c)
  209. C-43/96 Commission v France Judgment · 18 June 1998 · France · cites Article 17(2), (6)
  210. C-134/97 Victoria Film Opinion · 18 June 1998 · Sweden · cites Article 17(1), (2)
  211. C-361/96 Grandes Sources d'Eaux Minérales Françaises v Bundesamt für Finanzen Judgment · 11 June 1998 · Germany · cites Article 17(2)(a), (4)
  212. C-318/96 SPAR Judgment · 19 February 1998 · Austria · cites Article 17(2)
  213. C-37/95 Ghent Coal Terminal Judgment · 15 January 1998 · Belgium · cites Article 17(1), (2)
  214. C-370/95 Careda and Others v Administración General del Estado Judgment · 26 June 1997 · Spain · cites Article 17(2)(a)
  215. C-45/95 Commission v Italy Judgment · 25 June 1997 · Italy · cites Article 17(3), (3)(c), (5), (6)
  216. C-141/96 Langhorst Opinion · 27 May 1997 · Germany · cites Article 17(2)(a)
  217. C-286/94 Molenheide Opinion · 20 March 1997 · Belgium · cites Article 17(1), (2), (4)
  218. C-283/95 Fischer Opinion · 20 March 1997 · Germany · cites Article 17(3)
  219. C-80/95 Harnas & Helm Judgment · 6 February 1997 · Netherlands · cites Article 17(2), (3), (3)(c), (5)
  220. C-85/95 Reisdorf v Finanzamt Köln-West Judgment · 5 December 1996 · Germany · cites Article 17(1), (2), (2)(a)
  221. C-302/93 Debouche Judgment · 26 September 1996 · Netherlands · cites Article 17(2), (3), (3)(a), (3)(b), (4)
  222. C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 17(1), (2)
  223. C-306/94 Régie dauphinoise Judgment · 11 July 1996 · France · cites Article 17(2), (5)
  224. C-110/94 INZO Judgment · 29 February 1996 · Belgium · cites Article 17(2)
  225. C-155/94 Wellcome Trust Opinion · 7 December 1995 · United Kingdom · cites Article 17(3), (3)(c)
  226. C-166/94 Pezzullo Molini Pastifici Mangimifici v Ministero delle Finanze Opinion · 26 October 1995 · Italy · cites Article 17(1), (2)
  227. C-291/92 Armbrecht Judgment · 4 October 1995 · Germany · cites Article 17(2), (2)(a)
  228. C-62/93 BP Supergas Judgment · 6 July 1995 · Greece · cites Article 17(1), (2), (3)(b), (5)
  229. C-4/94 BLP Group Judgment · 6 April 1995 · United Kingdom · cites Article 17(2), (2)(a), (3), (3)(c), (5), (5)(c)
  230. T-13/94 Century Oil Hellas v Commission Order · 4 July 1994 · Greece · cites Article 17(2)(a), (2)(b)
  231. C-63/92 Lubbock Fine Opinion · 30 June 1993 · United Kingdom · cites Article 17(2)(a)
  232. C-333/91 Sofitam Judgment · 22 June 1993 · France · cites Article 17(2), (3), (5)
  233. C-10/92 Balocchi Opinion · 24 March 1993 · Italy · cites Article 17(1)
  234. C-20/91 De Jong Judgment · 6 May 1992 · Netherlands · cites Article 17(2)
  235. C-200/90 Dansk Denkavit and Poulsen Trading Opinion · 30 January 1992 · Denmark · cites Article 17(2)
  236. C-97/90 Lennartz Judgment · 11 July 1991 · Germany · cites Article 17(1), (2), (3), (5), (6)
  237. C-60/90 Polysar Investments Netherlands Judgment · 20 June 1991 · Netherlands · cites Article 17(2), (3), (3)(c)
  238. C-109/90 Giant Judgment · 19 March 1991 · Belgium · cites Article 17(2)
  239. C-251/88 Commission v Germany Judgment · 23 May 1990 · Germany · cites Article 17(2)
  240. C-342/87 Genius Holding Judgment · 13 December 1989 · Netherlands · cites Article 17(1), (2), (2)(a)
  241. C-93/88 Wisselink and Others v Staatssecretaris van Financiën Judgment · 13 July 1989 · Netherlands · cites Article 17(2)
  242. C-50/88 Kühne v Finanzamt München Iil Judgment · 27 June 1989 · Germany · cites Article 17(2)
  243. C-50/87 Commission v France Judgment · 21 September 1988 · France · cites Article 17(1), (2)
  244. C-123/87 Jeunehomme and Others v État belge Opinion · 31 May 1988 · Belgium · cites Article 17(2)(a)
  245. C-165/86 Intiem v Staatssecretaris van Financiën Judgment · 8 March 1988 · Netherlands · cites Article 17(2), (2)(a), (2)(b), (2)(c), (2)(d), (5)
  246. C-138/86 Direct Cosmetics Ltd v Commissioners of Customs and Excise Opinion · 27 January 1988 · United Kingdom
  247. C-295/84 Rousseau Wilmot v Organic Judgment · 27 November 1985 · France · cites Article 17(2)
  248. C-268/83 Rompelman Judgment · 14 February 1985 · Netherlands · cites Article 17(1), (2)
  249. C-5/84 Direct Cosmetics Judgment · 13 February 1985 · United Kingdom · cites Article 17(5)
  250. C-42/83 Dansk Denkavit Judgment · 10 July 1984 · Denmark · cites Article 17(2)
  251. C-15/81 Schul Judgment · 5 May 1982 · Netherlands · cites Article 17(4), (6)
  252. C-8/81 Becker Judgment · 19 January 1982 · Germany · cites Article 17(2), (2)(a), (3)(c)