VATcodexEU VAT case law · Court of Justice and General Court

Article 27 Sixth Directive 77/388/EEC

Special schemes

Title XIV · Special schemes

Open in the compendium61 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 27

1.The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from the provisions of this Directive, in order to simplify the procedure for charging the tax or to prevent certain types of tax evasion or avoidance. Measures intended to simplify the procedure for charging the tax, except to a negligible extent, may not affect the overall amount of the tax revenue of the Member State collected at the stage of final consumption.

2.A Member State wishing to introduce the measure referred to in paragraph 1 shall send an application to the Commission and provide it with all the necessary information. If the Commission considers that it does not have all the necessary information, it shall contact the Member State concerned within two months of receipt of the application and specify what additional information is required. Once the Commission has all the information it considers necessary for appraisal of the request it shall within one month notify the requesting Member State accordingly and it shall transmit the request, in its original language, to the other Member States.

3.Within three months of giving the notification referred to in the last sentence of paragraph 2, the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.

4.In any event, the procedure set out in paragraphs 2 and 3 shall be completed within eight months of receipt of the application by the Commission.

5.Those Member States which apply on 1 January 1977 special measures of the type referred to in paragraph 1 above may retain them providing they notify the Commission of them before 1 January 1978 and providing that where such derogations are designed to simplify the procedure for charging tax they conform with the requirement laid down in paragraph 1 above.

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

Case law on Article 27: 61 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 27 of Sixth Directive 77/388/EEC, most recent first.

  1. T-268/25 Sampension Livsforsikring Opinion · 22 April 2026
  2. C-341/22 Feudi di San Gregorio Aziende Agricole Opinion · 28 September 2023 · Italy
  3. C-227/21 HA.EN. Opinion · 5 May 2022 · Lithuania
  4. C-276/19 Commission v United Kingdom (VAT – Scheme applicable to futures markets) Judgment · 14 May 2020 · United Kingdom · cites Article 27(1), (2), (5)
  5. C-573/18 C and C (VAT and agricultural subsidies) Judgment · 9 October 2019 · Germany · cites Article 27(1)
  6. C-305/16 Avon Cosmetics Judgment · 14 December 2017 · United Kingdom · cites Article 27(1), (2), (5)
  7. C-314/17 „Geocycle Bulgaria“ Order · 23 November 2017 · Bulgaria
  8. C-400/15 Landkreis Potsdam-Mittelmark Judgment · 15 September 2016 · Germany · cites Article 27(1)
  9. C-550/14 Envirotec Denmark Opinion · 17 December 2015 · Denmark
  10. C-139/12 Caixa d’Estalvis i Pensions de Barcelona Judgment · 20 March 2014 · Spain
  11. C-622/11 Pactor Vastgoed Judgment · 10 October 2013 · Netherlands · cites Article 27(1)
  12. C-395/11 BLV Wohn- und Gewerbebau Judgment · 13 December 2012 · Germany · cites Article 27(1)
  13. C-377/11 International Bingo Technology Judgment · 19 July 2012 · Spain
  14. C-621/10 Balkan and Sea Properties and Provadinvest Judgment · 26 April 2012 · Bulgaria
  15. C-524/10 Commission v Portugal Opinion · 22 September 2011 · Portugal · cites Article 27(1), (2), (3)
  16. C-285/10 Campsa Estaciones de Servicio Judgment · 9 June 2011 · Spain · cites Article 27(1), (2), (3), (4), (5)
  17. C-489/09 Vandoorne Judgment · 27 January 2011 · Belgium · cites Article 27(1), (5)
  18. C-103/09 Weald Leasing Judgment · 22 December 2010 · United Kingdom · cites Article 27(1), (2), (3), (4), (5)
  19. C-395/09 Oasis East Judgment · 30 September 2010 · Poland
  20. C-188/09 Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski Judgment · 29 July 2010 · Poland · cites Article 27(1)
  21. C-40/09 Astra Zeneca UK Opinion · 22 April 2010 · United Kingdom
  22. C-581/08 EMI Group Opinion · 15 April 2010 · United Kingdom · cites Article 27(1)
  23. C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany
  24. C-502/07 K-1 Judgment · 15 January 2009 · Poland · cites Article 27(1)
  25. C-25/07 Sosnowska Judgment · 10 July 2008 · Poland · cites Article 27(1)
  26. C-162/07 Ampliscientifica and Amplifin Judgment · 22 May 2008 · Italy · cites Article 27(1)
  27. C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy
  28. C-35/05 Reemtsma Cigarettenfabriken Judgment · 15 March 2007 · Italy
  29. C-228/05 Stradasfalti Judgment · 14 September 2006 · Italy
  30. C-111/05 Aktiebolaget NN Opinion · 14 September 2006 · Sweden · cites Article 27(1)
  31. C-494/04 Heintz van Landewijck Judgment · 15 June 2006 · Netherlands · cites Article 27(1), (2), (5)
  32. C-439/04 Kittel and Recolta Recycling Opinion · 14 March 2006 · Belgium · cites Article 27(1)
  33. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 27(1)
  34. C-435/03 British American Tobacco and Newman Shipping Judgment · 14 July 2005 · Belgium · cites Article 27(1), (5)
  35. C-255/02 Halifax and Others Opinion · 7 April 2005 · United Kingdom · cites Article 27(1)
  36. C-412/03 Hotel Scandic Gåsabäck Judgment · 20 January 2005 · Sweden
  37. C-17/01 Sudholz Judgment · 29 April 2004 · Germany · cites Article 27(1), (2), (3), (4)
  38. C-308/01 GIL Insurance Judgment · 29 April 2004 · United Kingdom · cites Article 27(1), (2)
  39. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 27(1), (5)
  40. C-409/99 Metropol and Stadler Judgment · 8 January 2002 · Austria · cites Article 27(1), (2), (5)
  41. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 27(1)
  42. C-345/99 Commission v France Judgment · 14 June 2001 · France
  43. C-86/99 Freemans Judgment · 29 May 2001 · United Kingdom
  44. C-177/99 Ampafrance and Sanofi Judgment · 19 September 2000 · France · cites Article 27(1), (2)
  45. C-454/98 Schmeink & Cofreth and Strobel Opinion · 13 April 2000 · Germany
  46. C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · United Kingdom · cites Article 27(1), (5)
  47. C-286/94 Molenheide Judgment · 18 December 1997 · Belgium · cites Article 27(1), (5)
  48. C-63/96 Skripalle Judgment · 29 May 1997 · Germany · cites Article 27(1), (2), (3), (4), (5)
  49. C-330/95 Goldsmiths Opinion · 27 February 1997 · United Kingdom · cites Article 27(2), (3), (4)
  50. C-62/93 BP Supergas Judgment · 6 July 1995 · Greece · cites Article 27(1), (2), (3), (4)
  51. C-291/92 Armbrecht Opinion · 6 April 1995 · Germany
  52. C-74/91 Commission v Germany Judgment · 27 October 1992 · Germany · cites Article 27(5)
  53. C-131/91 'K' Line Air Service Europe Judgment · 9 July 1992 · Belgium · cites Article 27(1)
  54. C-97/90 Lennartz Judgment · 11 July 1991 · Germany · cites Article 27(1), (2), (5)
  55. C-126/88 Boots Company Judgment · 27 March 1990 · United Kingdom
  56. C-342/87 Genius Holding Judgment · 13 December 1989 · Netherlands · cites Article 27(1)
  57. C-138/86 Direct Cosmetics Ltd v Commissioners of Customs and Excise Judgment · 12 July 1988 · United Kingdom · cites Article 27(1), (2), (3), (4)
  58. C-415/85 Commission v Ireland Judgment · 21 June 1988 · Ireland · cites Article 27(1), (5)
  59. C-391/85 Commission v Belgium Judgment · 4 February 1988 · Belgium · cites Article 27(5)
  60. C-5/84 Direct Cosmetics Judgment · 13 February 1985 · United Kingdom · cites Article 27(1), (2), (5)
  61. C-324/82 Commission v Belgium Judgment · 10 April 1984 · Belgium · cites Article 27(1), (2), (5)