VATcodexEU VAT case law · Court of Justice and General Court

Article 21 Sixth Directive 77/388/EEC

Persons liable to pay tax to the authorities

Title XII · Persons liable for payment for tax

Open in the compendium58 cases ↓

Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC. Most case law before that date cites it.

Text of Article 21

The following shall be liable to pay value added tax:

1.under the internal system:

(a)taxable persons who carry out taxable transactions other than those referred to in Article 9 (2) (e) and carried out by a taxable person resident abroad. When the taxable transaction is effected by a taxable person resident abroad Member States may adopt arrangements whereby tax is payable by someone other than the taxable person residing abroad. Inter alia a tax representative or other person for whom the taxable transaction is carried out may be designated as such other person. The Member States may also provide that someone other than the taxable person shall be held jointly and severally liable for payment of the tax;

(b)taxable persons to whom services covered by Article 9(2)(e) are supplied or persons who are identified for value added tax purposes within the territory of the country to whom services covered by Article 28b(C), (D), (E) and (F) are supplied, if the services are carried out by a taxable person established abroad; however, Member States may require that the supplier of services shall be held jointly and severally liable for payment of the tax;

(c)any person who mentions the value added tax on an invoice or other document serving as invoice;

2.on importation: the person or persons designated or accepted as being liable by the Member States into which the goods are imported.

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

Case law on Article 21: 58 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 21 of Sixth Directive 77/388/EEC, most recent first.

  1. C-121/24 Vaniz Opinion · 4 September 2025 · Bulgaria · cites Article 21(3)
  2. C-141/20 Norddeutsche Gesellschaft für Diakonie Judgment · 1 December 2022 · Germany · cites Article 21(1)(a), (3)
  3. C-714/20 U.I. (Indirect customs representative) Judgment · 12 May 2022 · Italy · cites Article 21(2)
  4. C-227/21 HA.EN. Opinion · 5 May 2022 · Lithuania
  5. C-596/20 DuoDecad Opinion · 10 February 2022 · Hungary · cites Article 21(1)(b)
  6. C-4/20 ALTI Judgment · 20 May 2021 · Bulgaria · cites Article 21(3)
  7. C-837/19 Super Bock Bebidas Order · 17 September 2020 · Portugal
  8. C-712/17 EN.SA. Opinion · 17 January 2019 · Italy · cites Article 21(1)(c)
  9. C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany
  10. C-250/14 Air France-KLMand Hop!Brit-Air Judgment · 23 December 2015 · France · cites Article 21(1)(a)
  11. C-550/14 Envirotec Denmark Opinion · 17 December 2015 · Denmark
  12. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 21(1)(c)
  13. C-590/13 Idexx Laboratories Italia Judgment · 11 December 2014 · Italy · cites Article 21(1)(d)
  14. C-622/11 Pactor Vastgoed Judgment · 10 October 2013 · Netherlands · cites Article 21(1)(a)
  15. C-653/11 Newey Judgment · 20 June 2013 · United Kingdom
  16. C-125/12 Promociones y Construcciones BJ 200 Judgment · 13 June 2013 · Spain · cites Article 21(2)
  17. C-271/12 Petroma Transports and Others Judgment · 8 May 2013 · Belgium · cites Article 21(1)(a), (1)(c)
  18. C-642/11 Stroy trans Judgment · 31 January 2013 · Bulgaria · cites Article 21(1)(c)
  19. C-643/11 LVK Judgment · 31 January 2013 · Bulgaria · cites Article 21(1)(c)
  20. C-395/11 BLV Wohn- und Gewerbebau Judgment · 13 December 2012 · Germany · cites Article 21(1)(a), (2)
  21. C-263/11 Rēdlihs Judgment · 19 July 2012 · Latvia
  22. C-414/10 Véleclair Judgment · 29 March 2012 · France · cites Article 21(2)
  23. C-499/10 Vlaamse Oliemaatschappij Judgment · 21 December 2011 · Belgium · cites Article 21(1), (1)(a), (2), (3)
  24. C-427/10 Banca Antoniana Popolare Veneta Judgment · 15 December 2011 · Italy · cites Article 21(1)(a), (1)(b)
  25. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom · cites Article 21(1)
  26. C-421/10 Stoppelkamp Judgment · 6 October 2011 · Germany · cites Article 21(1)(a), (1)(b)
  27. C-392/09 Uszodaépítő Judgment · 30 September 2010 · Hungary · cites Article 21(1)
  28. C-248/09 Pakora Pluss Judgment · 29 July 2010 · Latvia · cites Article 21(2)
  29. C-566/07 Stadeco Judgment · 18 June 2009 · Netherlands · cites Article 21(1), (1)(b), (1)(c), (2)
  30. C-460/07 Puffer Judgment · 23 April 2009 · Austria
  31. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Judgment · 6 November 2008 · Sweden · cites Article 21(1)(b)
  32. C-95/07 Ecotrade Judgment · 8 May 2008 · Italy · cites Article 21(1), (1)(b)
  33. C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy · cites Article 21(1)(d)
  34. C-35/05 Reemtsma Cigarettenfabriken Judgment · 15 March 2007 · Italy · cites Article 21(1), (1)(a), (1)(b), (1)(c), (1)(d)
  35. C-409/04 Teleos and Others Opinion · 11 January 2007 · United Kingdom · cites Article 21(2), (3)
  36. C-146/05 Collée Opinion · 11 January 2007 · Germany · cites Article 21(3)
  37. C-184/05 Twoh International Opinion · 11 January 2007 · Netherlands · cites Article 21(3)
  38. C-384/04 Federation of Technological Industries and Others Judgment · 11 May 2006 · United Kingdom · cites Article 21(1), (1)(a), (1)(b), (1)(c), (2), (3)
  39. C-128/05 Commission v Austria Opinion · 27 April 2006 · Austria · cites Article 21(2)
  40. C-439/04 Kittel and Recolta Recycling Opinion · 14 March 2006 · Belgium · cites Article 21(3)
  41. C-305/03 Commission v United Kingdom Judgment · 9 February 2006 · United Kingdom · cites Article 21(1)(a)
  42. C-354/03 Optigen and Others Opinion · 16 February 2005 · United Kingdom
  43. C-453/02 Linneweber and Akritidis Opinion · 8 July 2004 · Germany
  44. C-90/02 Bockemühl Judgment · 1 April 2004 · Germany · cites Article 21(1), (1)(a), (1)(b), (1)(c)
  45. C-395/02 Transport Service Order · 3 March 2004 · Belgium · cites Article 21(1)(a)
  46. C-68/03 Lipjes Opinion · 13 January 2004 · Netherlands
  47. C-78/02 Karageorgou and Others Judgment · 6 November 2003 · Greece · cites Article 21(1)(c)
  48. C-427/98 Commission v Germany Judgment · 15 October 2002 · Germany · cites Article 21(1)(c)
  49. C-371/99 Liberexim Opinion · 27 November 2001 · Netherlands
  50. C-326/99 Goed Wonen Opinion · 22 February 2001 · Netherlands
  51. C-454/98 Schmeink & Cofreth and Strobel Judgment · 19 September 2000 · Germany · cites Article 21(1), (1)(c)
  52. C-429/97 Commission v France Opinion · 13 January 2000 · France
  53. C-141/96 Langhorst Judgment · 17 September 1997 · Germany · cites Article 21(1), (1)(a), (1)(c)
  54. C-145/96 von Hoffmann Opinion · 24 April 1997 · Germany · cites Article 21(1)(b)
  55. C-327/94 Dudda Judgment · 26 September 1996 · Germany
  56. C-302/93 Debouche Opinion · 1 February 1996 · Netherlands · cites Article 21(1)(b)
  57. T-5/94 J v Commission Order · 27 May 1994 · Germany · cites Article 21(1)(c)
  58. C-342/87 Genius Holding Judgment · 13 December 1989 · Netherlands · cites Article 21(1)(a), (1)(b), (1)(c)