Article 23 Sixth Directive 77/388/EEC
Obligations in respect of imports
Title XIII · Obligations of persons liable for payment
Open in the compendium12 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 23
As regards imported goods, Member States shall lay down the detailed rules for the making of the declarations and payments.
In particular, Member States may provide that the value added tax payable on importation of goods by taxable persons or persons liable to tax or certain categories of these two need not be paid at the time of importation, on condition that the tax is mentioned as such in a return to be submitted under Article 22 (4).
Consolidated version on EUR-Lex (CELEX 01977L0388-20060101). © European Union. Only the Official Journal is authentic.
Case law on Article 23: 12 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 23 of Sixth Directive 77/388/EEC, most recent first.
- C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Germany
- C-165/11 Profitube Judgment · 8 November 2012 · Slovakia
- C-496/11 Portugal Telecom Judgment · 6 September 2012 · Portugal · cites Article 23(1)
- C-414/10 Véleclair Opinion · 17 November 2011 · France · cites Article 23(2)
- C-95/07 Ecotrade Judgment · 8 May 2008 · Italy · cites Article 23(1), (2)
- C-290/05 Nádasdi and Németh Judgment · 5 October 2006 · Hungary
- C-333/05 Németh Opinion · 13 July 2006 · Hungary
- C-536/03 António Jorge Judgment · 26 May 2005 · Portugal · cites Article 23(2)
- C-101/00 Tulliasiamies and Siilin Opinion · 25 October 2001 · Finland
- C-338/98 Commission v Netherlands Opinion · 31 May 2001 · Netherlands
- C-299/86 Drexl Opinion · 8 December 1987 · Italy
- C-42/83 Dansk Denkavit Judgment · 10 July 1984 · Denmark