Article 2 Sixth Directive 77/388/EEC

Title II · Scope

Open in the compendium331 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 2 of Directive 2006/112/EC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 2

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

Case law on Article 2: 331 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 2 of Sixth Directive 77/388/EEC, most recent first.

1. C-308/25 Isolanti Group Opinion · 11 June 2026
2. C-603/24 Stellantis Portugal Judgment · 13 May 2026
3. C-184/23 Finanzamt T II Judgment · 11 July 2024 · Germany · cites Article 2(1)
4. C-249/22 GIS Judgment · 26 October 2023 · Austria
5. C-269/20 Finanzamt T (Internal supplies within a VAT group) Judgment · 1 December 2022 · Germany · cites Article 2(1)
6. C-294/21 Navitours Judgment · 1 August 2022 · Luxembourg · cites Article 2(1)
7. C-250/21 O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O Opinion · 12 May 2022 · Poland · cites Article 2(1)
8. C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Judgment · 8 March 2022 · United Kingdom
9. C-605/20 Suzlon Wind Energy Portugal Judgment · 24 February 2022 · Portugal · cites Article 2(1)
10. C-141/20 Norddeutsche Gesellschaft für Diakonie Opinion · 13 January 2022 · Germany · cites Article 2(1)
11. C-21/20 Balgarska natsionalna televizia Opinion · 25 March 2021 · Bulgaria · cites Article 2(1)
12. C-528/19 Mitteldeutsche Hartstein-Industrie Judgment · 16 September 2020 · Germany · cites Article 2(1)
13. C-42/19 Sonaecom Opinion · 14 May 2020 · Portugal
14. C-235/19 United Biscuits (Pensions Trustees) and United Biscuits Pension Investments Opinion · 14 May 2020 · United Kingdom · cites Article 2(1)
15. C-94/19 San Domenico Vetraria Judgment · 11 March 2020 · Italy
16. C-400/18 Infohos Judgment · 20 November 2019 · Belgium · cites Article 2(1)
17. C-692/17 Paulo Nascimento Consulting Opinion · 2 May 2019 · Portugal · cites Article 2(1)
18. C-42/18 Cardpoint Opinion · 2 May 2019 · Germany
19. C-278/18 Sequeira Mesquita Judgment · 28 February 2019 · Portugal
20. C-249/17 Ryanair Judgment · 17 October 2018 · Ireland · cites Article 2(1)
21. C-552/17 Alpenchalets Resorts Opinion · 5 September 2018 · Germany · cites Article 2(1)
22. C-320/17 Marle Participations Judgment · 5 July 2018 · France
23. C-459/17 SGI and Valériane Judgment · 27 June 2018 · France
24. C-544/16 Marcandi Opinion · 7 March 2018 · United Kingdom · cites Article 2(1)
25. C-463/16 Stadion Amsterdam Judgment · 18 January 2018 · Netherlands · cites Article 2(1)
26. C-305/16 Avon Cosmetics Judgment · 14 December 2017 · United Kingdom
27. C-251/16 Cussens and Others Judgment · 22 November 2017 · Ireland · cites Article 2(1)
28. C-303/16 Solar Electric Martinique Opinion · 29 June 2017 · France · cites Article 2(1)
29. C-616/15 Commission v Germany Opinion · 5 April 2017 · Germany · cites Article 2(1)
30. C-493/15 Identi Judgment · 16 March 2017 · Italy
31. C-24/15 Plöckl Judgment · 20 October 2016 · Germany · cites Article 2(1)
32. C-400/15 Landkreis Potsdam-Mittelmark Judgment · 15 September 2016 · Germany · cites Article 2(1)
33. C-11/15 Český rozhlas Judgment · 22 June 2016 · Czechia · cites Article 2(1)
34. C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Germany · cites Article 2(2)
35. C-130/15 National Exhibition Centre Judgment · 26 May 2016 · United Kingdom · cites Article 2(1)
36. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands
37. C-546/14 Degano Trasporti Opinion · 14 January 2016 · Italy
38. C-250/14 Air France-KLMand Hop!Brit-Air Judgment · 23 December 2015 · France · cites Article 2(1)
39. C-595/13 Fiscale Eenheid X Judgment · 9 December 2015 · Netherlands · cites Article 2(1)
40. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 2(1)
41. C-584/13 Mapfre asistencia and Mapfre warranty Judgment · 16 July 2015 · France · cites Article 2(1)
42. C-108/14 Larentia + Minerva and Marenave Schiffahrt Judgment · 16 July 2015 · Germany
43. C-82/14 Nuova Invincibile Order · 15 July 2015 · Italy
44. C-331/14 Trgovina Prizma Judgment · 9 July 2015 · Slovenia · cites Article 2(1)
45. C-334/14 De Fruytier Judgment · 2 July 2015 · Belgium
46. C-16/14 Property Development Company Judgment · 23 April 2015 · Belgium
47. C-55/14 Régie communale autonome du stade Luc Varenne Judgment · 22 January 2015 · Belgium
48. C-446/13 Fonderie 2A Judgment · 2 October 2014 · France · cites Article 2(1)
49. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 2(1)
50. C-589/12 GMAC UK Judgment · 3 September 2014 · United Kingdom
51. C-151/13 Le Rayon d’Or Judgment · 27 March 2014 · France · cites Article 2(1)
52. C-204/13 Malburg Judgment · 13 March 2014 · Germany · cites Article 2(1)
53. C-33/13 Jagiełło Order · 6 February 2014 · Poland
54. C-464/12 ATP PensionService Opinion · 12 December 2013 · Denmark
55. C-494/12 Dixons Retail Judgment · 21 November 2013 · United Kingdom · cites Article 2(1)
56. C-461/12 Granton Advertising Opinion · 24 October 2013 · Netherlands · cites Article 2(1)
57. C-366/12 Klinikum Dortmund Opinion · 26 September 2013 · Germany · cites Article 2(1)
58. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France
59. C-210/11 Medicom and Maison Patrice Alard Judgment · 18 July 2013 · Belgium · cites Article 2(1)
60. C-653/11 Newey Judgment · 20 June 2013 · United Kingdom · cites Article 2(1)
61. C-618/11 TVI Opinion · 11 June 2013 · Portugal · cites Article 2(1)
62. C-651/11 X Judgment · 30 May 2013 · Netherlands
63. C-271/12 Petroma Transports and Others Judgment · 8 May 2013 · Belgium · cites Article 2(1)
64. C-563/11 Forvards V Order · 28 February 2013 · Latvia
65. C-617/10 Åkerberg Fransson Judgment · 26 February 2013
66. C-532/11 Leichenich Judgment · 15 November 2012 · Germany
67. C-165/11 Profitube Judgment · 8 November 2012 · Slovakia · cites Article 2(1), (2)
68. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 2(1)
69. C-395/11 BLV Wohn- und Gewerbebau Opinion · 12 September 2012 · Germany · cites Article 2(1), (2)
70. C-496/11 Portugal Telecom Judgment · 6 September 2012 · Portugal
71. C-33/11 A Oy Judgment · 19 July 2012 · Finland · cites Article 2(1)
72. C-263/11 Rēdlihs Judgment · 19 July 2012 · Latvia · cites Article 2(1)
73. C-326/11 J.J. Komen en Zonen Beheer Heerhugowaard Judgment · 12 July 2012 · Netherlands · cites Article 2(1)
74. C-259/11 DTZ Zadelhoff Judgment · 5 July 2012 · Netherlands · cites Article 2(1)
75. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary · cites Article 2(1)
76. C-520/10 Lebara Judgment · 3 May 2012 · United Kingdom · cites Article 2(1)
77. C-500/10 Belvedere Costruzioni Judgment · 29 March 2012 · Italy
78. C-436/10 BLM Judgment · 29 March 2012 · Belgium
79. C-334/10 X Opinion · 1 March 2012 · Netherlands · cites Article 2(1)
80. C-594/10 van Laarhoven Judgment · 16 February 2012 · Netherlands
81. C-25/11 Varzim Sol Judgment · 16 February 2012 · Portugal · cites Article 2(1)
82. C-427/10 Banca Antoniana Popolare Veneta Judgment · 15 December 2011 · Italy
83. C-539/09 Commission v Germany Judgment · 15 November 2011 · Germany · cites Article 2(1)
84. C-444/10 Schriever Judgment · 10 November 2011 · Germany · cites Article 2(1)
85. C-259/10 Rank Group Judgment · 10 November 2011 · United Kingdom · cites Article 2(1)
86. C-93/10 GFKL Financial Services Judgment · 27 October 2011 · Germany · cites Article 2(1)
87. C-504/10 Tanoarch Judgment · 27 October 2011 · Slovakia
88. C-180/10 Słaby and Others Judgment · 15 September 2011 · Poland · cites Article 2(1)
89. C-350/10 Nordea Pankki Suomi Judgment · 28 July 2011 · Finland · cites Article 2(1)
90. C-464/10 Henfling and Others Judgment · 14 July 2011 · Belgium · cites Article 2(1)
91. C-285/10 Campsa Estaciones de Servicio Judgment · 9 June 2011 · Spain · cites Article 2(1)
92. C-107/10 Enel Maritsa Iztok 3 Judgment · 12 May 2011 · Bulgaria
93. C-497/09 Bog and Others Judgment · 10 March 2011 · Germany · cites Article 2(1)
94. C-540/09 Skandinaviska Enskilda Banken Judgment · 10 March 2011 · Sweden · cites Article 2(1)
95. C-489/09 Vandoorne Judgment · 27 January 2011 · Belgium
96. C-103/09 Weald Leasing Judgment · 22 December 2010 · United Kingdom · cites Article 2(1)
97. C-438/09 Dankowski Judgment · 22 December 2010 · Poland
98. C-270/09 MacDonald Resorts Judgment · 16 December 2010 · United Kingdom · cites Article 2(1)
99. C-285/09 R. Judgment · 7 December 2010 · Germany
100. C-276/09 Everything Everywhere Judgment · 2 December 2010 · United Kingdom · cites Article 2(1)
101. C-156/09 Verigen Transplantation Service International Judgment · 18 November 2010 · Germany · cites Article 2(1)
102. C-175/09 Axa UK Judgment · 28 October 2010 · United Kingdom · cites Article 2(1)
103. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom
104. C-581/08 EMI Group Judgment · 30 September 2010 · United Kingdom · cites Article 2(1)
105. C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · United Kingdom · cites Article 2(1)
106. C-188/09 Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski Judgment · 29 July 2010 · Poland
107. C-248/09 Pakora Pluss Judgment · 29 July 2010 · Latvia · cites Article 2(2)
108. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom
109. C-381/09 Curia Order · 7 July 2010 · Italy
110. C-262/08 CopyGene Judgment · 10 June 2010 · Denmark · cites Article 2(1)
111. C-86/09 Future Health Technologies Judgment · 10 June 2010 · United Kingdom
112. C-230/08 Dansk Transport og Logistik Judgment · 29 April 2010 · cites Article 2(2)
113. C-538/08 X Holding and Oracle Nederland Judgment · 15 April 2010 · Netherlands
114. C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany · cites Article 2(1)
115. C-88/09 Graphic Procédé Judgment · 11 February 2010 · France
116. C-473/08 Eulitz Judgment · 28 January 2010 · Germany · cites Article 2(1)
117. C-461/08 Don Bosco Onroerend Goed Judgment · 19 November 2009 · Netherlands · cites Article 2(1)
118. C-154/08 Commission v Spain Judgment · 12 November 2009 · Spain
119. C-246/08 Commission v Finland Judgment · 29 October 2009 · Finland · cites Article 2(1)
120. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 2(1)
121. C-174/08 NCC Construction Danmark Judgment · 29 October 2009 · Denmark · cites Article 2(1)
122. C-267/08 SPÖ Landesorganisation Kärnten Judgment · 6 October 2009 · Austria · cites Article 2(1)
123. C-37/08 RCI Europe Judgment · 3 September 2009 · United Kingdom · cites Article 2(1)
124. C-554/07 Commission v Ireland Judgment · 16 July 2009 · Ireland
125. C-377/08 EGN Judgment · 2 July 2009 · Italy · cites Article 2(1)
126. C-566/07 Stadeco Judgment · 18 June 2009 · Netherlands · cites Article 2(1)
127. C-572/07 RLRE Tellmer Property Judgment · 11 June 2009 · Czechia · cites Article 2(1)
128. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany · cites Article 2(1)
129. C-460/07 Puffer Judgment · 23 April 2009 · Austria
130. C-502/07 K-1 Judgment · 15 January 2009 · Poland
131. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Opinion · 22 December 2008 · Netherlands · cites Article 2(1)
132. C-174/07 Commission v Italy Judgment · 11 December 2008 · Italy
133. C-371/07 Danfoss and AstraZeneca Judgment · 11 December 2008 · Denmark
134. C-302/07 J D Wetherspoon Opinion · 20 November 2008 · United Kingdom · cites Article 2(1)
135. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Judgment · 6 November 2008 · Sweden · cites Article 2(1)
136. C-253/07 Canterbury Hockey Club and Canterbury Ladies Hockey Club Judgment · 16 October 2008 · United Kingdom · cites Article 2(1)
137. C-288/07 Isle of Wight Council and Others Judgment · 16 September 2008 · United Kingdom · cites Article 2(1)
138. C-132/06 Commission v Italy Judgment · 17 July 2008 · Italy
139. C-124/07 Beheer Judgment · 3 April 2008 · Netherlands · cites Article 2(1)
140. C-437/06 Securenta Judgment · 13 March 2008 · Germany · cites Article 2(1)
141. C-425/06 Part Service Judgment · 21 February 2008 · Italy
142. C-401/06 Commission v Germany Judgment · 6 December 2007 · Germany · cites Article 2(1)
143. C-451/06 Walderdorff Judgment · 6 December 2007 · Austria · cites Article 2(1)
144. C-174/06 CO.GE.P Judgment · 25 October 2007 · Italy · cites Article 2(1)
145. C-355/06 van der Steen Judgment · 18 October 2007 · Netherlands · cites Article 2(1)
146. C-409/04 Teleos and Others Judgment · 27 September 2007 · United Kingdom · cites Article 2(1), (2)
147. C-146/05 Collée Judgment · 27 September 2007 · Germany
148. C-184/05 Twoh International Judgment · 27 September 2007 · Netherlands · cites Article 2(1)
149. C-368/06 Cedilac Opinion · 18 September 2007 · France
150. C-277/05 Société thermale d’Eugénie-les-Bains Judgment · 18 July 2007 · France · cites Article 2(1)
151. C-442/05 Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien Opinion · 10 July 2007 · Germany · cites Article 2(1)
152. C-284/04 T-Mobile Austria and Others Judgment · 26 June 2007 · Austria · cites Article 2(1)
153. C-369/04 Hutchison 3G and Others Judgment · 26 June 2007 · United Kingdom · cites Article 2(1)
154. C-453/05 Ludwig Judgment · 21 June 2007 · Germany · cites Article 2(1)
155. C-73/06 Planzer Luxembourg Opinion · 19 April 2007 · Germany
156. C-111/05 Aktiebolaget NN Judgment · 29 March 2007 · Sweden · cites Article 2(1)
157. C-434/05 Horizon College Opinion · 8 March 2007 · Germany, Netherlands
158. C-168/06 Ceramika Paradyż sp. z oo Order · 6 March 2007 · Poland
159. C-401/05 VDP Dental Laboratory Judgment · 14 December 2006 · Netherlands · cites Article 2(1)
160. C-128/05 Commission v Austria Judgment · 28 September 2006 · Austria · cites Article 2(1)
161. C-72/05 Wollny Judgment · 14 September 2006 · Germany · cites Article 2(1)
162. C-89/05 United Utilities Judgment · 13 July 2006 · United Kingdom
163. C-439/04 Kittel and Recolta Recycling Judgment · 6 July 2006 · Belgium · cites Article 2(1)
164. C-494/04 Heintz van Landewijck Judgment · 15 June 2006 · Netherlands
165. C-251/05 Talacre Beach Caravan Sales Opinion · 4 May 2006 · United Kingdom
166. C-210/04 FCE Bank Judgment · 23 March 2006 · Italy · cites Article 2(1)
167. C-475/03 Banca popolare di Cremona Opinion · 14 March 2006 · Italy
168. C-491/04 Dollond & Aitchison Judgment · 23 February 2006 · United Kingdom · cites Article 2(2)
169. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 2(1)
170. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · United Kingdom · cites Article 2(1)
171. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 2(1)
172. C-305/03 Commission v United Kingdom Judgment · 9 February 2006 · United Kingdom · cites Article 2(1), (2)
173. C-354/03 Optigen and Others Judgment · 12 January 2006 · United Kingdom · cites Article 2(1)
174. C-63/04 Centralan Property Judgment · 15 December 2005 · United Kingdom · cites Article 2(1)
175. C-280/04 Jyske Finans Judgment · 8 December 2005 · Denmark · cites Article 2(1)
176. C-245/04 EMAG Handel Eder Opinion · 10 November 2005 · Austria · cites Article 2(1), (2)
177. C-41/04 Levob Verzekeringen and OV Bank Judgment · 27 October 2005 · Netherlands · cites Article 2(1)
178. C-415/04 Stichting Kinderopvang Enschede Opinion · 15 September 2005 · Netherlands · cites Article 2(1)
179. C-394/04 Ygeia Opinion · 15 September 2005 · Greece · cites Article 2(1)
180. C-435/03 British American Tobacco and Newman Shipping Judgment · 14 July 2005 · Belgium · cites Article 2(1)
181. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 2(1)
182. C-465/03 Kretztechnik Judgment · 26 May 2005 · Austria · cites Article 2(1)
183. C-536/03 António Jorge Judgment · 26 May 2005 · Portugal · cites Article 2(1)
184. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · United Kingdom · cites Article 2(1)
185. C-25/03 HE Judgment · 21 April 2005 · Germany
186. C-58/04 Köhler Opinion · 7 April 2005 · Germany
187. C-33/03 Commission v United Kingdom Judgment · 10 March 2005 · United Kingdom · cites Article 2(a), (b)
188. C-428/02 Fonden Marselisborg Lystbådehavn Judgment · 3 March 2005 · Denmark · cites Article 2(1)
189. C-498/03 Kingscrest Associates and Montecello Opinion · 22 February 2005 · United Kingdom · cites Article 2(1)
190. C-453/02 Linneweber and Akritidis Judgment · 17 February 2005 · Germany
191. C-412/03 Hotel Scandic Gåsabäck Judgment · 20 January 2005 · Sweden · cites Article 2(1)
192. C-434/03 Charles and Charles-Tijmens Opinion · 20 January 2005 · Netherlands
193. C-32/03 Fini H Opinion · 28 October 2004 · Denmark
194. C-8/03 BBL Judgment · 21 October 2004 · Belgium · cites Article 2(1)
195. C-381/01 Commission v Italy Judgment · 15 July 2004 · Italy · cites Article 2(1)
196. C-495/01 Commission v Finland Judgment · 15 July 2004 · Finland · cites Article 2(1)
197. C-144/02 Commission v Germany Judgment · 15 July 2004 · Germany · cites Article 2(1)
198. C-463/02 Commission v Sweden Judgment · 15 July 2004 · Sweden · cites Article 2(1)
199. C-284/03 Temco Europe Opinion · 4 May 2004 · Belgium
200. C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 2(1)
201. C-17/01 Sudholz Judgment · 29 April 2004 · Germany
202. C-137/02 Faxworld Judgment · 29 April 2004 · Germany
203. C-387/01 Weigel Judgment · 29 April 2004 · Austria
204. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands
205. C-90/02 Bockemühl Judgment · 1 April 2004 · Germany · cites Article 2(1), (2)
206. C-320/02 Stenholmen Judgment · 1 April 2004 · Sweden
207. C-382/02 Cimber Air Opinion · 25 March 2004 · Denmark · cites Article 2(1)
208. C-321/02 Harbs Opinion · 11 March 2004 · Germany
209. C-395/02 Transport Service Order · 3 March 2004 · Belgium · cites Article 2(1)
210. C-497/01 Zita Modes Judgment · 27 November 2003 · Luxembourg · cites Article 2(1)
211. C-212/01 Unterpertinger Judgment · 20 November 2003 · Austria · cites Article 2(1)
212. C-307/01 D’Ambrumenil and Dispute Resolution Services Judgment · 20 November 2003 · United Kingdom · cites Article 2(1)
213. C-78/02 Karageorgou and Others Judgment · 6 November 2003 · Greece · cites Article 2(1)
214. C-45/01 Dornier Judgment · 6 November 2003 · Germany · cites Article 2(1)
215. C-109/02 Commission v Germany Judgment · 23 October 2003 · Germany · cites Article 2(1)
216. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 2(1)
217. C-442/01 KapHag Judgment · 26 June 2003 · Germany · cites Article 2(1)
218. C-305/01 MKG-Kraftfahrzeuge-Factoring Judgment · 26 June 2003 · Germany · cites Article 2(1)
219. C-275/01 Sinclair Collis Judgment · 12 June 2003 · United Kingdom · cites Article 2(1)
220. C-269/00 Seeling Judgment · 8 May 2003 · Germany · cites Article 2(1)
221. C-169/02 Dansk Postordreforening Opinion · 10 April 2003 · Denmark
222. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 2(1)
223. C-315/00 Maierhofer Judgment · 16 January 2003 · Germany · cites Article 2(1)
224. C-438/01 Design Concept Opinion · 12 December 2002 · Luxembourg
225. C-101/00 Tulliasiamies and Siilin Judgment · 19 September 2002 · Finland
226. C-498/99 Town & County Factors Judgment · 17 September 2002 · United Kingdom · cites Article 2(1)
227. C-141/00 Kügler Judgment · 10 September 2002 · Germany · cites Article 2(1)
228. C-371/99 Liberexim Judgment · 11 July 2002 · Netherlands · cites Article 2(2)
229. C-287/00 Commission v Germany Judgment · 20 June 2002 · Germany · cites Article 2(1)
230. C-174/00 Kennemer Golf Judgment · 21 March 2002 · Netherlands · cites Article 2(1)
231. C-267/00 Zoological Society Judgment · 21 March 2002 · United Kingdom
232. C-169/00 Commission v Finland Judgment · 7 March 2002 · Finland
233. C-353/00 Keeping Newcastle Warm Opinion · 5 February 2002 · United Kingdom · cites Article 2(1)
234. C-409/99 Metropol and Stadler Judgment · 8 January 2002 · Austria · cites Article 2(1)
235. C-409/98 Mirror Group Judgment · 9 October 2001 · United Kingdom · cites Article 2(1)
236. C-108/99 Cantor Fitzgerald International Judgment · 9 October 2001 · United Kingdom · cites Article 2(1)
237. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 2(1)
238. C-16/00 Cibo Participations Judgment · 27 September 2001 · France · cites Article 2(1)
239. C-102/00 Welthgrove Order · 12 July 2001 · Netherlands · cites Article 2(1)
240. C-235/00 CSC Financial Services Opinion · 12 July 2001 · United Kingdom · cites Article 2(1)
241. C-34/99 Primback Judgment · 15 May 2001 · United Kingdom
242. C-404/99 Commission v France Judgment · 29 March 2001 · France · cites Article 2(1)
243. C-276/98 Commission v Portugal Judgment · 8 March 2001 · Portugal
244. C-415/98 Bakcsi Judgment · 8 March 2001 · Germany · cites Article 2(1)
245. C-240/99 Skandia Judgment · 8 March 2001 · Sweden · cites Article 2(1)
246. C-380/99 Bertelsmann Opinion · 6 March 2001 · Germany · cites Article 2(1)
247. C-408/98 Abbey National Judgment · 22 February 2001 · United Kingdom · cites Article 2(1)
248. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden · cites Article 2(1)
249. C-83/99 Commission v Spain Judgment · 18 January 2001 · Spain · cites Article 2(1)
250. C-108/00 SPI Opinion · 14 December 2000 · France
251. C-213/99 de Andrade Judgment · 7 December 2000 · Portugal
252. C-142/99 Floridienne and Berginvest Judgment · 14 November 2000 · Belgium · cites Article 2(1)
253. C-177/99 Ampafrance and Sanofi Judgment · 19 September 2000 · France
254. C-359/97 Commission v United Kingdom Judgment · 12 September 2000 · United Kingdom · cites Article 2(1)
255. C-276/97 Commission v France Judgment · 12 September 2000 · France · cites Article 2(1)
256. C-358/97 Commission v Ireland Judgment · 12 September 2000 · Ireland · cites Article 2(1)
257. C-260/98 Commission v Greece Judgment · 12 September 2000 · Greece · cites Article 2(1)
258. C-408/97 Commission v Netherlands Judgment · 12 September 2000 · Netherlands · cites Article 2(1)
259. C-446/98 Fazenda Pública Opinion · 29 June 2000 · Portugal
260. C-455/98 Salumets and Others Judgment · 29 June 2000 · Finland
261. C-98/98 Midland Bank Judgment · 8 June 2000 · United Kingdom
262. C-36/99 Idéal Tourisme Opinion · 11 May 2000 · Belgium · cites Article 2(1)
263. C-454/98 Schmeink & Cofreth and Strobel Opinion · 13 April 2000 · Germany · cites Article 2(1)
264. C-23/98 Heerma Judgment · 27 January 2000 · Netherlands · cites Article 2(1)
265. C-400/98 Breitsohl Opinion · 16 December 1999 · Germany · cites Article 2(1)
266. C-414/97 Commission v Spain Judgment · 16 September 1999 · Spain · cites Article 2(1), (2)
267. C-437/97 EKW and Wein & Co Opinion · 1 July 1999 · Austria
268. C-158/98 Coffeeshop 'Siberië' Judgment · 29 June 1999 · Netherlands · cites Article 2(1), (2)
269. C-136/97 Norbury Developments Judgment · 29 April 1999 · United Kingdom · cites Article 2(1)
270. C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · United Kingdom · cites Article 2(1)
271. C-349/96 CPP Judgment · 25 February 1999 · United Kingdom · cites Article 2(1)
272. C-181/97 van der Kooy Judgment · 28 January 1999 · Netherlands · cites Article 2(2)
273. C-381/97 Belgocodex Opinion · 17 September 1998 · Belgium
274. C-172/96 First National Bank of Chicago Judgment · 14 July 1998 · United Kingdom · cites Article 2(1)
275. C-134/97 Victoria Film Opinion · 18 June 1998 · Sweden · cites Article 2(1)
276. C-283/95 Fischer Judgment · 11 June 1998 · Germany · cites Article 2(1)
277. C-3/97 Goodwin and Unstead Judgment · 28 May 1998 · United Kingdom · cites Article 2(1), (2)
278. C-149/97 Institute of the Motor Industry Opinion · 14 May 1998 · United Kingdom · cites Article 2(1)
279. C-384/95 Landboden-Agrardienste Judgment · 18 December 1997 · Germany · cites Article 2(1)
280. C-318/96 SPAR Opinion · 20 November 1997 · Austria
281. C-43/96 Commission v France Opinion · 13 November 1997 · France
282. C-258/95 Fillibeck Judgment · 16 October 1997 · Germany · cites Article 2(1)
283. C-60/96 Commission v France Judgment · 3 July 1997 · France · cites Article 2(1)
284. C-2/95 SDC Judgment · 5 June 1997 · Denmark
285. C-63/96 Skripalle Opinion · 27 February 1997 · Germany · cites Article 2(1)
286. C-80/95 Harnas & Helm Opinion · 7 November 1996 · Netherlands
287. C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 2(1)
288. C-302/93 Debouche Judgment · 26 September 1996 · Netherlands
289. C-306/94 Régie dauphinoise Judgment · 11 July 1996 · France · cites Article 2(1)
290. C-317/94 Elida Gibbs Opinion · 27 June 1996 · United Kingdom · cites Article 2(1)
291. C-331/94 Commission v Greece Judgment · 23 May 1996 · Greece
292. C-231/94 Faaborg-Gelting Linien Opinion · 1 February 1996 · Germany · cites Article 2(1)
293. C-155/94 Wellcome Trust Opinion · 7 December 1995 · United Kingdom · cites Article 2(1)
294. C-215/94 Mohr Opinion · 23 November 1995 · Germany · cites Article 2(1)
295. C-291/92 Armbrecht Judgment · 4 October 1995 · Germany · cites Article 2(1)
296. C-62/93 BP Supergas Judgment · 6 July 1995 · Greece
297. C-4/94 BLP Group Opinion · 26 January 1995 · United Kingdom · cites Article 2(1)
298. C-16/93 Tolsma Judgment · 3 March 1994 · Netherlands · cites Article 2(1)
299. C-38/93 Glawe Opinion · 3 March 1994 · Germany
300. C-63/92 Lubbock Fine Opinion · 30 June 1993 · United Kingdom · cites Article 2(1)
301. C-101/91 Commission v Italy Judgment · 19 January 1993 · Italy
302. C-131/91 'K' Line Air Service Europe Opinion · 24 June 1992 · Belgium
303. C-35/90 Commission v Spain Judgment · 17 October 1991 · Spain · cites Article 2(1)
304. C-60/90 Polysar Investments Netherlands Judgment · 20 June 1991 · Netherlands · cites Article 2(1)
305. C-97/90 Lennartz Opinion · 30 April 1991 · Germany
306. C-343/89 Witzemann Judgment · 6 December 1990 · Germany
307. C-120/88 Commission v Italy Opinion · 6 November 1990 · Spain, Greece, Italy
308. C-186/89 Van Tiem Opinion · 25 September 1990 · Netherlands · cites Article 2(1)
309. C-251/88 Commission v Germany Judgment · 23 May 1990 · Germany · cites Article 2(2)
310. C-30/89 Commission v France Judgment · 13 March 1990 · France · cites Article 2(1)
311. C-126/88 Boots Company Opinion · 24 January 1990 · United Kingdom
312. 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
313. C-50/88 Kühne v Finanzamt München Iil Opinion · 2 March 1989 · Germany
314. C-203/87 Commission v Italy Judgment · 21 February 1989 · Italy
315. C-269/86 Mol v Inspecteur der Invoerrechten en Accijnzen Judgment · 5 July 1988 · Netherlands · cites Article 2(1), (2)
316. C-289/86 Happy Family v Inspecteur der Omzetbelasting Judgment · 5 July 1988 · Netherlands · cites Article 2(1), (2)
317. C-122/87 Commission v Italy Judgment · 24 May 1988 · Italy
318. C-102/86 Apple and Pear Development Council Judgment · 8 March 1988 · United Kingdom · cites Article 2(1)
319. C-299/86 Drexl Judgment · 25 February 1988 · Italy
320. C-165/86 Intiem v Staatssecretaris van Financiën Opinion · 8 October 1987 · Netherlands · cites Article 2(1), (2)
321. C-235/85 Commission v Netherlands Judgment · 26 March 1987 · Netherlands · cites Article 2(1)
322. C-253/84 GAEC de la Ségaude v Council and Commission Opinion · 18 September 1986 · France
323. C-73/85 Kerrutt Judgment · 8 July 1986 · Germany · cites Article 2(1)
324. C-283/84 Trans Tirreno Express v Ufficio provinciale IVA Judgment · 23 January 1986 · Italy
325. C-39/85 Bergeres-Becque v Service interrégional des douanes Judgment · 23 January 1986 · France · cites Article 2(2)
326. C-249/84 Ministère public v Profant Opinion · 10 July 1985 · Belgium
327. C-107/84 Commission v Germany Opinion · 5 June 1985 · Germany
328. C-47/84 Staatssecretaris van Financiën v Schul Judgment · 21 May 1985 · Netherlands · cites Article 2(2)
329. C-42/83 Dansk Denkavit Judgment · 10 July 1984 · Denmark
330. C-294/82 Einberger v Hauptzollamt Freiburg Judgment · 28 February 1984 · Germany · cites Article 2(2), (a), (b)
331. C-15/81 Schul Judgment · 5 May 1982 · Netherlands

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